论都铎和斯图亚特王朝时期英国财政体制性质的演变——财政收入构成角度的分析

On transformation of the characters of finance system under the Tudor and Stuart England——from the aspects of revenue structure

都铎和斯图亚特王朝时期,在财政收入领域,英国财政体制完成了从中世纪“王室财政”体制向近代议会财政体制的转变。转变取决于财政收入构成的变化。“王室财政”体制的财政收入构成主体是国王的正常收入,而议会财政体制的则是议会税收收入。构成主体的转换以内战爆发为契机,集中发生于复辟时期。

Under the Tudor and Smart period, the characters of fmance system completed its transformation from ‘Household Finance＇ to Parliament finance. The transformation was rested on the transformation of revenue structure. Under the ‘Household Finance＇ system, the main body of the finance revenue was the normal revenue of the King, but under the Parliament finance system, the principal part of the finance revenue was the Parliament revenue. This transformation occurred after the Civil War broken out, and transformed centralized at the Restoration period.