宋代的财经政策与社会经济

Financial Policy and Social Economy in the Song Dynasty

宋代的工商税收大大超过农业税,为历代所不及。宋政府以工商税收为主体,善于利用市场关系和商品经济的规律和特点进行经营,积极刺激消费并带有明显功利色彩的财经政策是促成这一现象的主要原因之一。在这一政策主导下,统治者为追逐巨额财利,利用国家权力,调动各种资源,实行专卖制度和征商制度,能动地反作用于商品货币经济发展,扩大市场交换规模,推动当时的商品经济高度发展。宋代的财经政策显示出帝制国家干预经济的独特优势,这也是宋代商品货币经济繁荣有别于其他朝代的特质所在。

In the Song dynasty,industrial and commercial taxation far exceeded agricultural taxation,to an extent which no other dynasty could match.This phenomenon was largely due to its strongly utilitarian financial policies.The court made industrial and commercial taxation its main revenue source;it operated effectively through the use of market features and the laws governing market relationships and the commodity economy,and actively stimulated consumption.Under this dominant policy,rulers seeking huge wealth used state power to mobilize various resources,implementing a system of monopolies and commercial taxation.This in turn actively stimulated the commodity-monetary economy,expanding the scale of market exchanges and promoting the development of the commodity economy.Song financial policies manifested the imperial state’s unique advantage of economic intervention,a feature of its prosperous commodity-monetary economy unlike other dynasties.