秦代县财政收支及管理问题新探

A New Discussion of the Financial Revenue and Expenditure and Management of the County in the Qin Dynasty

秦代县财政的收支,除已知途径外,还见官府利用人力、财物参与经营活动,没收无主财物,是为收入;支出则有为获取赋物而付出的金钱和人力成本,对捕盗者的购赏等。县廷对诸官财物收支,一方面实行审计监督,诸官依据付受券、出入券为“计”,县曹依据券书副本和中出入券,对诸官的“计”核校,在总体数量上进行监督;一方面进行现场监督,若干令史(佐)随机居于对应的官署,现场对每笔财物收支“监”或“视平”,确保真实。然而这些制度并不能完全阻止基层吏民对县财政收支的非法侵害,秦制对基层吏民的过度榨取是重要原因。

In addition to the known revenue and expenditure channels of the county finances in the Qin Dynasty,the bamboo slips also show that the government used the manpower and property under its jurisdiction to participate in economic activities and to sell useless goods,to confiscate unowned property;the money and labor costs paid for obtaining gifts,the purchase of rewards for the thief were part of the expenditure.The county supervised the income and expenditure of the officials’property.The county,on the one hand,carries out audit supervision over the income and expenditure of the officials’property.The officials use the coupons as an“account book”,and the county officials check the officials’“account book”on the basis of the copies and the middle access coupons,with the total number supervised.On the other hand,on-site supervision was carried out,and a number of Ling Shi(Zuo)randomly worked in the relevant official offices,and“supervised”or“viewed”each property income and expenditure on the spot to ensure the authenticity.These systems protected the government’s revenues and expenditures,but they could not prevent the illegal encroachment of the county’s fiscal revenues and expenditures by officials at the grass-roots level.The exploitation of the people at the grassroots level by the Qin system was an important reason for this.