论中世纪和近代早期英国中央财政管理机构的沿革

On the Evolution of Central Financial Administration Institutions of England in the Middle Ages and Early Modern Times

中世纪时,国库、财政署和私室是英国最主要的中央财政管理机构,三个机构的命运漂浮不定,主要原因是国王及其王室才是财政管理的中心所在。都铎时期,国王们为加强对财政的个人控制,建立了私室财政体制。斯图亚特王朝建立初期,中央财政管理一仍旧惯,但1612年的管理革新实践却奠定了后来国库复兴的基础。综观这一时期的财政管理机构的沿革可知,连续性、渐进性、经验性和灵活性是它的主要特点。

In the Middle Ages, the treasury and the exchequer, as well as the chamber were the main central financial administration institutions of England. The fate of these three institutions were uncertain, for the real administration centre was the King and his household. Under the Tudors, the chamber system was established because the kings wanted to strengthen their forces in financial field. Just after the Stuart was founded, the financial institutions were not changed completely, but the innovation of 1612, in fact, laid the foundation for the later revival of the treasury. After a comprehensive survey, it would be clear that the characteristics of the evolution in this period were continuity, progression step by step, experimentation and agility.