六朝财政制度变迁与隋唐财政制度渊源略论

Evolvement of the Financial System in the Six Dynasties and the Origin of the Financial System of Sui and Tang Dynasties

汉帝国解体后,先是三国鼎立,再是南北对峙。财政制度变迁有了多种走向。曹魏建立户调制为北朝继承,孙吴最初则继续推行汉制,并结合曹魏制度做了改革。西晋统一南方后,孙吴旧制还有所保留。东晋门阀政治对南朝财政制度影响较大,形成了"士族分财源,寒人掌财权,丁口担赋调"的局面。南朝制度虽是北魏太和新制的重要参照元素,但是影响有限。太和新制,经过北周改革,最终形成隋唐财政制度。

After the collapse of Han Empire, three kingdoms coexisted in history, and then came the Northern ＆ Southern Dynasties. During this period, the evolvement of financial system varied. The household tax system set up by Kingdom Wei was succeeded by the Northern Dynasties, and Han＇s system, modified on the basis of Kingdom Wei, was continued by Kingdom Wu. After Western Jin＇s south unification, some of the Kingdom Wu＇s system retained. The politics of power and influence in Eastern Jin had great influence on its financial system, in which privileged families shared finance, humble families enjoyed financial power while civilians paid the taxes. The system in the Southern Dynasties, acting as the reference for Taihe New System, had actually restricted influence on it. The reform of Taihe New System in Northern Zhou shaped the financial systems in Sui and Tang Dynasties.