财政与皇权的互动——北宋内藏库运作机制之演变

Finance and imperial power of interaction Northern Song Dynasty of the evolution of the operating mechanism of Neizangku

宋初以北伐为目的而设置的内藏库,依靠江南金银课利的固定上供渠道,以及与三司合作设置的市易务收入遗利,储备了大量的国家财政资金。这些财政资金,一方面应对高额的军费支出;另一方面,天子通过借贷给三司或政府,从而支配国家的行政运行,以提升皇权的效能。北宋一百六十七年间,皇权的提升与内藏库运作机制的发展演变交相辉映。

In the early Song Dynasty, set Neizangku for the purpose of to the Northern Expedition, it depends on gold and silver and specific tax from Jiangnan fixed profit for the channels, As well as Shansi cooperation with Shiyiwu set up to obtain profit, reserve a large amount of state financial funds. These financial capital, on the one hand, to deal with the high level of military spending; On the other hand, the Son of Heaven, through loans to Shansi or the Government, which dominated the country＇s administrative operations, in order to enhance the effectiveness of imperial power. In 167 year of the Northern Song Dynasty, the emperor＇s imperial power to enhance and Neizangku the evolution of the op- erating mechanism, each other.