中国古代地方财政史研究方法的演进与取径

The Evolution and Path of Ancient China Local Finance History Research Method

中国古代是否存在地方财政,地方财政究竟何时出现及其具体判断标准为何等诸多问题,当前学界仍有较大分歧。关于中国古代地方财政史的论著在使用地方财政以及财政分权等词汇时,仍存在套用现代财政学概念以及模糊边界的现象。然而中国古代财政与现代财政的内涵与外延皆有着明显差别,若将地方财政学的相关概念套用到古代地方财政史的研究中,取得的成效只能是削足适履罢了。而以中央与地方以及各级政府间的财权分配,作为研究中国古代地方财政史的视角,以此对地方财政存在的诸多问题加以剖析,可对地方财政的内涵与外延进行精准解读,并为研究中国古代地方财政史提供新取径。

There are still big differences in the academy about whether there was local public finance in ancient China,when it came to birth and how to determine it.In the works on ancient China public finance history,there are still some phenomena of applying modern concepts and fuzzy boundaries when using terms such as local finance and fiscal decentralization.However,there are obvious differences between the connotation and extension of Chinese ancient and modern public finance.If the relevant concepts are applied to the study of the history,it can only be achieved by cutting the feet to fit the shoes.Taking the distribution of financial rights between the central and local governments and governments at all levels as the perspective to study the history,this article analyzes the existing problems,accurately interprets the connotation and extension of local finance,and provides a new path for the research.