元世祖朝中央财政决策与运行机制之演变

The Evolution of Central Financial Decision-making and Operating Mechanism in Yuan Shizu Dynasty

元世祖朝处于元代政治体制初建与完善阶段,中央财政决策与运行机制亦随之不断调整。因元朝面临的社会、政治环境的转变以及中央巨额财政支出的需求,主持中央财政决策与运行的机构经历了制司-尚书省-中书省的转变,最终在元朝中枢决策体制稳定后,中央财政决策与运行机制才得以逐渐完备。此现象不仅是世祖出于治理广袤疆域与众多人口的需要,亦是维持元朝统治的综合考量。元朝作为蒙古族建立的统一多民族政权,财政体制的建构无先例可循,世祖通过对中央财政决策与运行机制进行不断调适,从而实现元廷财政收支的平衡。

The reign of emperor Yuanshizu was in the stage of initial construction and improvement of the political system of the Yuan Dynasty,and the central financial decision-making and operation mechanism were constantly adjusted.Due to the change of the social and political environment faced by the Yuan Dynasty and the demand of the huge financial expenditure of the central government,the institutions in charge of the central financial decision-making and operation experienced the transformation from Zhisi-→Shangshu-→Zhongshu.Finally,after the stability of the central decision-making system in the Yuan Dynasty,the central financial decision-making and operation mechanism was gradually completed.This transformation is the need of Shizu to govern the vast territory and large population,and also the comprehensive consideration of maintaining the rule of the Yuan Dynasty.As a unified multi-ethnic regime established by the Mongols,the Yuan Dynasty had no precedent for the construction of the financial system.Shizu had to constantly adjust the central financial decision-making and operation mechanism to achieve the balance of the Yuan Dynasty's financial revenue and expenditure.