财权转移:宋代内藏与左藏“博弈”的依归

Transfer of financial power: the relationship between Neicangku and Zuocangku in the Song Dynasty

作为宋代皇帝私有的内藏库,与隶属于三司或户部的左藏库,同样承担一定的国家财政职能。但由于内藏库具有皇帝私财的性质,在国家财赋分割上对左藏库财权造成一定的侵夺。北宋前期,内藏赋入从来自国家财政节余转向不断设置的固定窠名,使得国家财权进一步集中,计司所属的左藏库则开始入不敷出,国家常规性财政支出常捉襟见肘。元丰改制后,中央财库出现御前、户部、朝廷三库鼎立的财政现象,具有国家财政身份的左藏库进一步被弱化;南渡以后,宋廷增设了与左藏库相关的左藏南库及左藏封桩库,但左藏体系的国家财库并没有逾越内藏的优势地位。

Neicangku and Zuocangku in the Song Dynasty undertook the same function of national finance. But due to the nature that Neicangku was the emperor’s private property, certain transpassing was done to Zuocangku property to some extent in financial segmentation of the whole country. In the early Northern Song Dynasty, the income of Neicangku was transferred and gathered together from the national financial savings to fixed nest, hence making the national financial power further centralized, leading to Zuocangku’s lack of income, rendering the state financial expenditure unable to bear. After the Yuanfeng Restructuring, there occurred tripartite confrontation of Neicangku, Zuocangku, and Yuanfengku, a financial situation in central finance. As a result, Zuocangku which presented the state finance was further weakened. After the Southern Song Dynasty, the government set up more storage spaces which, however, never exceeded the Neicang’s advantage.