论唐代物价的几个问题

Several Issues on the Price in the Tang Dynasty

虚估是以虚钱估物价 ,最初因乾元二年 (75 9)虚钱的初次产生而出现 ,又因宝应元年 (76 1)虚钱的消亡而不复存在 ;省估也是一种虚估 ,但它不是因虚钱而产生 ,而是由省估产生虚钱 ;省估因两税法实行后农民负担加重而在建中二年 (781)至贞元二年 (786 )间产生 ,因是各地征收虚估物的标准物价 ,也称中估 ,但不能称“省中估” ,现有文献中无此说法。省估虽然在减轻百姓负担方面的作用很有限 ,但因方便统治者做到“量出为入”而长期存在。

Estimating price with xuqian , xugu comes into being when xuqian emerges in 759 and vanishes when xuqian disappears in 761.As a kind of xugu , shenggu emerges between 781 and 786 as a standard price for tax revenue. The aim of shenggu is to decrease the peasants' burden. Although its effect is very limited, it exists for a long time because of its convenience for feudal government to increase tax.