财政集权与五代宋初幕职、州县官料钱制度演进

The Process of Fiscal Centralization and the Evolution of the Local Officials’ Salary System in the Period of the Five Dynasties and the Early Northern Song Dynasty

五代宋初,朝廷为有效掌控地方财政支出,曾屡次厘定幕职、州县官员额,并规定其料钱标准。与此同时,朝廷尽量保障幕职、州县官料钱收入水平,避免民户负担过重,以维持官僚队伍与官民关系稳定。因现钱缺乏,幕职、州县官料钱多折支实物,但各地钱物比价不同,朝廷很难在规定折支比例、比价的同时,达致上述目标。后汉及宋初,曾通过设置俸户,变易折支物为现钱等方式,改善官员待遇,但往往造成民户滋扰。最终,宋太宗朝废止了俸户制度,并在规定料钱“半支见钱”的同时,命各州以时估折支,将折价定估权下放各州。朝廷财政集权的制度意图,在实践中面对种种制约,经历诸多调整,最终在各方互动中形成较务实的实施办法。

To control the fiscal expenditure of local administration,the central government of the Five Dynasties and the early Song Dynasty took a lot of measures to establish normative salary system for local officials.Meanwhile,the level of local officials’ income and civilians’ tax burden,which closely related to social stability and the consolidation of the court’s authority,ought to be taken into central governments’ account.However,since part of the salary was paid in kind,whose price differed with time and regions,the central government was hard to handle the price ratio in the payment.After a series of institutional adjustment came in vain,the Song court ultimately decided to delegate the power of handling the price ratio to local governments.