财政与皇权的互动——北宋内藏库运作机制之演变

The Interaction between Financial Power and Imperial Power——Evolution of Function Mechanism of Interior Warehouse Office in the Northern Song Dynasty

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。天子以内藏之资支配国家财政运行提升了皇权,而皇权彰显过程中,挥霍无度或超额支出造成内藏亏空,甚至财政危机,又反过来威胁着皇权,以至于太子登基之后,为提升皇权又进一步改良内藏库的管理。北宋167年间,天子皇权的提升与内藏库运作机制的发展演变,交相辉映。

The Interior Warehouse Office,established in the Early Song Dynasty for the purpose of Northern Expedition,lays up plenty of national financial funds,depending on the fixed tax channel in the south of Yangtze River and trade tax established by the joint cooperation of three different departments.These funds are spent in military expenditure on the one hand and lent to above-mentioned three departments to control administration and improve the efficiency of imperial power on the other hand.As a result of improving imperial power,the emperors become extravagant or overdraw,which leads to financial crisis,which in turn threatens the imperial power so that the following emperors have to modify the management of Interior Warehouse Office.In a word,the improvement of imperial power and the evolution of function mechanism of Interior Warehouse Office interwoven in the Northern Song Dynasty.