宋代州县仓收支述论

On the County Granary's Receipts and Expenditure in the Song Dynasty

宋代继承唐代正仓制度,在州、县普遍设立了粮仓,州县仓的收入主要来源于二税及其附加税,随着商品经济的发展及政府对粮食需求的增长,籴买粮米在州县仓收入中的比重越来越大。州县仓的支出除首先保障上供外,主要用于州县地方的官兵廪禄及其它方面的支出。州县仓的收入与支出体现了宋朝中央集权的财政体制。

The Song government,inheriting the granary system of the Tang Dynasty,established granaries in all counties.Grain of the County granary was mainly from the Two-Tax and its additional tax in the Song Dynasty.But with the development of the commodity economy and the government consumption for food,grain by buying had gradually occupied more and more large proportion in market.Besides supplying the central government in the first position,the expenses of the County granary was mainly used for the salary of the local officers,soldiers,and other expenses.The county granary＇s receipts and expenditure embodies the centralized financial system in the Song Dynasty.