唐中叶刘晏理财与两税法改革的再评价

Reevaluation of the Reform of State-owned Financing and Two-time Tax Law during the Mid-Tang Dynasty

文章通过对唐中叶刘晏理财和杨炎两税法改革的回顾,认为以往研究者对刘晏和杨炎改革给予的正面评价需要再评价。刘晏所实施的以增强国营经济和提高国营经济效益的改革积极作用有限,在其死后其理财政策的弊端日益显现。两税法改革使得政府开支无法受到有效约束,改革后果是进一步加重了百姓的负担。文章提出,评价一项改革政策的好坏不能以"公"(国营)或"私"(民营)为标准,而是看其是否有利于社会生产力的发展;也不能以"新"或"旧"为依据,而是看其是否代表了广大百姓的利益诉求。

This paper reviews the reform of state-owned financing and two-time tax law respectively proposed by Liu Yan and Yang Yan during the mid-Tang Dynasty, and argues that the positive evaluation of the Liu Yan and Yang Yan reform provided by previous researches needs to be reassessed. Liu Yan＇s reform aiming at strengthening the state-owned economy and increasing its performance played a limited positive role, and especially after his death the drawbacks of his financing policy become more apparent. The two-time tax law reform made government spending difficulty to be controlled effectively and resulted in further increase in people＇s burden. This paper points out that the evaluation standard of a reform policy is not ＂public＂ （state-owned） or ＂ private＂ （private-owned） but whether it is beneficial to the development of social productivity, and is also not new or old, but whether it stands for people＇s common interests.