讲议司与北宋晚期政局

Jiangyisi and the Late Northern Song Political Situation

讲议司是北宋徽宗时期以讲议财赋为目的的临时机构,是三省、枢密院的附属官司。这一机构以恢复神宗熙丰法为名,以聚敛财赋为目的,侵夺三省、枢密院之权,讲议的对象包括宗室、国用、商旅、盐泽、赋调、冗官、尹牧诸事。讲议司的两次设置,体现了徽宗的理想和蔡京的施政抱负,对北宋晚期政治产生了重要影响;因之形成的大批财务官僚,对南宋初期的经济社会稳定发挥着积极的作用。

Jiangyisi, a temporary fiscal institution and an office subsidiary to the Sansheng （three ministries） and the Privy Council in the Northern Song Dynasty, aims at amassing wealth from taxes in the name of restoring Shenzong Xifeng Rule, which encroaches the rights of the Sansheng and the Privy Council with objectives including imperial families, state budget, businesses, salt production, taxes, etc. Its twice establishments embody Song Emperor Huizong＇s ideals and Cai Jing＇s political aspirations and have great impact upon the late Northern Song Dynasty, which results in a large number of financial officials and plays a positive role in the early Southern Song＇s economic, social stability.