宋代提刑司的财政职责

The Fiscal Responsibilities of the Constitution Department in Song Dynasty

提点刑狱司本为宋朝廷派往地方的监察司法机关,但它参与了一部分财政的管理。对封桩、无额上供、经总制钱物、常平广惠之入具有拘催和管理的权限。可看成是朝廷封桩财政管理系统的一级管理机构。

The Gonstitution Department was originally assigned by the Court to monitor local judiciary, but in practice it took part in the managernent of finance. It played a role in archiving year-end balance, pressing extra offering, miscellaneous tax and grain reserve. It could be seen as a top management department of the country＇s financial managment system.