宋代矿冶业的财政管理——以韶州为例的分析

The Financial Management of Mining Industry in Song Dynasty——Focused on Shaozhou City

宋代国家投入大量的坑冶本钱用于保障地方坑冶业的运作,不过,此一款项却经常出现不足的情况。究其原因有二,一为坑冶本钱缺乏统一的管理机构,转运司、常平司以及提点坑冶铸钱司之间在管理职能上重叠;其次,在具体的实行上,又不得不依托于地方州军,由于缺乏制度保障,使得坑冶本钱经常为地方官府挪用、官吏侵吞、占用。

The Song goverment spent a significant amount of capital to the operation of the mining industry,but this sum was often in short supply.The reason had two,one being that there was no administrative organization to manage the capital,and the other that the implementation had to be based on local State,and so that the capital was often misappropriated by local government,and misappropriated,occupated by officials.