唐朝两税三分制财政改革与地方政府农业经济职能

Financial Reform and Agricultural Economy Function of Local Government in Early Tang Dynasty

唐中期的两税三分制财政改革,使道节度使、州刺史所代表的地方政府成为辖区内的真正剩余索取者和控制者。地方政府的自我利益追求和政府间的竞争会使地方政府更有强烈的冲动去促进本地区的农业经济发展,激发了各地政府增加农业公共品供给和增加农业投入的巨大热情,地方官员将经济建设作为主要政事目标,承接了一部分中央政府一直有心却无力承担的农业经济职能,促进了唐后期地方社会经济的发展。

The fiscal reform made local governments to be the true residual requester and controller of its region in the middle of Tang Dynasty.When the fiscal expenditure is directly related to its income,local government pursuiting self-interest and competition between the governments,it makes local governments more intense desire to promote regional agricultural economy development,and inspired huge enthusiasm of local governments to increase agricultural public goods supply and increase investment in agriculture.Local officials think economic construction as the main politics target,they undertake agricultural economic functions which the central government has wanted undertaken but can＇t afford,which promoted the local social and economic development in late Tang Dynasty.