摘要
《資治通鑑》據《魏書·食貨志》,將北魏采納實施李沖三長制的時間繫於太和十年(486),又强調去年,即485年北魏實行的均田制"恒計見口",並不是一種重複記錄。北魏立國之後,均田制實施之前,已在中原以外的大部分地區,逐漸實行了類似三長制的戶口和賦稅制度。均田制是北魏國家在遍佈塢壁的中原地區實行的類似三長制的戶口和賦稅制度,以取代宗主督護制。均田制實施後,北魏大部分地區的戶口和賦稅制度形式上已趨於一致。李沖三長制乃是在此基礎上,"混天下一法",將這些業已在北魏大部分地區實行的制度"明令頒佈,使它一般化"。
AD486 was dated as the beginning of Sanzhangzhi in Zizhitongjian based on Weishu. It also records that it was in AD485 when Juntianzhi was put into practice in North-Wei Dynasty. The difference of dating did not mean the repetition of the same event. After the establishment of North-Wei Dynasty, the system of registered permanent residence and tax, which was similar to Sanzhangzhi, had gradually spread in most areas except for the heartland. Later Juntianzhi was set up in the heartland to replace the authority of local suzerains, and then the system of registered permanent residence and that of tax were consistent with each other. Until the execution of Sanzhangzhi by Li Chong, the system of registered permanent residence and tax was finally declared and generalized by the government.
出处
《中华文史论丛》
CSSCI
2012年第3期383-393,共11页
Journal of Chinese Literature and History