宋代东南六路漕供“转般法”与上供欠折的政府应对

The Song Government's Handling of Malfunctioned Water Transport of Grain and Tax Collection in Six Lu Regions of Southeast China

宋代东南六路作为漕供的主要地区,常出现上供欠折的情况。三司(元丰后为户部)是主管宋代东南六路漕供的中央机构,东南发运司是六路漕务的主管部门,漕司(转运司)是负责漕供的路级机构。其所采用的漕供路径“转般法”在运行过程中出现了许多问题。北宋前六朝,发运使的权责经历了“侵夺各路运输职权、令汴船出江转漕诸路—恢复各路转般之职、禁止汴船出江转漕诸路—允许汴船出江转漕诸路”这三个阶段,东南各路仍旧逋欠上供;哲宗时期,又因转般途中过税的滥征产生上供欠折。北宋后期至南宋,设置了转般仓,并与和籴制度结合运行,却出现了地方政府截拨、侵占、挪用籴本钱等情况,亦导致漕额不足。南宋时期,转般仓的管理因隶属关系变动而导致监管不到位,这些都是上供欠折产生的直接原因。尽管宋代中央和地方政府进行了相应的调控,效果却不甚理想。

The present paper,reconstructing the history,in which Zhuanbanfa(an alternative water transport of grain to the capital)could not function well and shanggong qianzhe(the delayed and unfinished tax col⁃lection)grew increasingly worse in the six southeastern lu regions,contends that the central and regional authorities were unable to effectively regulate the transport of grain and tax collection due to complex rea⁃sons.