论宋代公使库在王安石变法中的变化及影响

The Changes and its Influences of Gongshi Warehouse(公使库);in the Reform of Wang Anshi in Song Dynasty

宋代公使库负责收贮、管理和经营地方官府的公使钱物、招待过往官员及本地方官员宴饮,是重要的地方财政机构。王安石变法中的役法、财政及禁榷制度改革给公使库的管理体制、钱物来源渠道等带来重大变化。这些变化引起地方公使库职能扩张,在北宋后期至南宋中央与地方的财政角力中,公使库扮演了非常重要的角色,它实际成为地方财政的"小金库"。

Gongshi Warehouse（公使库） is responsible for the storage,management and operation of the local government＇s public expenditure in Song Dynasty. It is an important local financial institution. The reforms of the service law,finance and the prohibiting system bring significant change to Gongshi Warehouse＇s management system and money sources during the period of Wang Anshi＇s reform. These changes make the expansion of Gongshi Warehouse＇s functions. In the financial struggle between central and local government,Gong- shi Warehouse plays a very important role from the late Northern Song Dynasty to the Southern Song Dynasty. It actually becomes the local finance coffer.