论熙宁时期中书财政权力的演变

A Research on the Central Financial Management System in Xining years of Northern Song in China

熙宁变法是宋代历史中难以忽略的部分,是中国古代历次变法中最具有代表性的一次变革。宋神宗及熙宁变法臣僚在"富国强兵"理想指引下,开展了一场涉及政治、经济、文化、军事方面的变法运动。特别在中央财政管理体制方面,熙宁变法更是改变了宋初以来宰相不知财计、中书事权分散,"枢密主兵、中书主民、三司主财"各不相知的弊病,宰相开始参与国计,并开创财源,创立了"朝廷封桩钱物",进而在中央财政体制中占据主导地位。

Xining Reform is the most representative reform in ancient Chinese revolutions, which is very impressive in Song Dynasty. The emperor Shenzong Song and his ministers wanted to make their country rich and strong, so they conducted a reform movement on politics, economy, culture and military defense. The Three-ministers System in Song dynasty became the major composition of central political management system which was known as＂secretariat governs people; privy minister governs army; three ministers govern finance＂. In Xining years of Northern Song, the Three-ministers System was affected by the prime minister who was the leader of the financial system. The Ministry was reassigned to be the central financial management department. It has resulted in the separation and decentralization of benefits and rights in the Ministry. From the aspects of authority power and scope, the Ministry of Revenue was not in the same ballpark with the three secretaries.