摘要
轻重学说旨在增收国家财政,这一性质使其成为封建政府解决财政危机的重要工具。西汉武帝政府面对"县官空虚"的财政状况,不仅把"立币,国铜"、"官山海"、"敛之以轻,散之以重"等轻重理论运用于增收国家财政的实践,还在实践中发展了这种学说。轻重学说在宣帝时耿寿昌的常平仓制度中亦有体现。
The purpose of light-heavy theory was to increase the state finance,which enabled it to become an important tool to solve the financial crisis.Emperor Wu in Western Han Dynasty in the face of financial situation of magistrate emptiness,not only put Light-heavy theories in practice to increase the state finance,but also developed it in practice.Light-heavy theory was also used in the Ever Normal Granary system during the time of Emperor Xuan.
出处
《阴山学刊》
2011年第5期96-101,共6页
Yinshan Academic Journal
基金
教育部青年基金项目"<管子>研究"(10YJC870009)部分研究成果
关键词
汉武帝
轻重学说
财政实践
常平仓
Emperor Wu in Han
Light-heavy theory
Financial practice
Ever Normal Granary system