宋代的“结买”与“结籴”

"Undertaking Purchase" and "Purchasing Grain" in Song Dynasty

结买、结籴是市易务官吏或由市易务招募商人,承办政府上供采买和购置沿边军粮的制度。其原则是政府预支本钱给承办人,预支数额要比原来政府采购的成本低。承办人以房、田契书和金银作抵押,并向主管部门立下保证文状,不能按时完成承办额要受处罚,赢亏自负。结买、结籴本钱的性质是预支款而非贷款,不必按市易赊贷法支付利息。由于结买上供预支本钱少,未能推广,结籴军粮虽可赢利,但多被市易务官吏及其关系户承办,存在经营不善、挪用结籴款等弊端,半途而废。

Undertaking purchasing and purchasing grain is the system of trade department to buy commodity for upper government and grain for the military in the border areas. The government paid money in advance to the agents. The amount was lower than that of government purchasing directly. The agents took their house, land deed and gold and silver as mortgage, and guaranteed to the governing department to hold responsibility for its gain or loss themselves, and promised to finish the task in time, or would be punished. The nature of the capital is money paid in advance instead of loan, so the agents didn＇t have to pay the interest according to the government loan law. Because of less capital, the undertaking purchasing didn＇t popularize. The undertaking buying military grain could get profit, but the officials in charge did poor management and misappropriated the money, so the system failed in halfway.