摘要
中华早期帝国君主以"家天下"占有土地产权的方式,构建起家财型财政类型。这一财政类型的理想是实现"履亩而税",但因现实条件而不得不更多依赖于"税人"。这样来自田赋的粮食和来自人头税的货币,支撑着早期帝国,并因垄断货币发行与牟取商业专卖利润而获得了一定的弹性,一定程度上满足了帝国对外扩张和对内平衡的需要。但这一财政制度所内生的豪强阶层,其势力成长超出了国家的控制能力,最终导致早期帝国的崩溃。
In the early empires of China, monarchs established the fiscal type of family assets through the land property form based on considering the whole country as their own. The aim of the fiscal type of family assets was the achievement of levying taxes according mu, but it had to rely more on head money due to actual conditions. Therefore, foodstuffs from land tax and money from poll tax supported the early empires and met the demand for external expansion and internal balance to some extent because of the empires' currency is sue monopoly and their acquisition of business monopoly profits. But the force growth of en dogenous powerful class was out of control and finally gave rise to the collapse of the early empires.
出处
《上海财经大学学报(哲学社会科学版)》
CSSCI
北大核心
2011年第1期18-25,共8页
Journal of Shanghai University of Finance and Economics