宋元“定额制”及其流弊分析——基于财政的角度

Advantages and Disadvantages Analysis on the Quota System in Song and Yuan Dynasties

"定额制"是宋元时期重要的官营工商业政策,实行"定额制"的目的是为了保证财政收入的稳定性,实现国家财政收支平衡。由于财政的内在运行机制使宋元"定额制"执行中呈现强制性与不独立性的特征。而造成缺乏独立性的原因则是经济运行链式结构中出现的委托—代理问题和经济运行中的寻租行为。

The ＂Quota system＂ is one of the major policy in the state-run industrial and commercial institutions in order to ensure the stability of financial revenue and maintain the balance between income and expenditure. The internal financial mechanism has resulted in the mandatory and dependent implementation of the quota system. The agent-proxy problem and the rent-seeking behaviors in the chain structure of economical operation arc the causes of the dependent system.