唐建中年间岭南“撙节送上都”银铤考释

On the Silver Ingot of“Zunjie to Present to Shangdu”in Lingnan Region during the Jianzhong Period in Tang Dynasty

中国人民银行所藏“唐代岭南观察使建中四年巡内州及当使撙节送上都”银铤铭文的关键词“撙节”,即节俭支费之意,与“方圆”分别代表节流与开源两种理财方式。此银铤铭文中的“巡内州”“当使”及“送上都”涉及唐后期的两税三分制,岭南将撙节银送上都,体现了两税法后中央与地方的财政、政治关系。这笏银铤的进献者是岭南节度、观察使元琇。建中时期德宗与藩镇频繁战争,国家财政难支,岭南献撙节银是为应付庞大的军费开支。兴元元年,元琇升为户部侍郎、判度支,应与其撙节进银之功有很大关系。

The silver ingot“the Guanchashi in charge of Lingnan Region in the fourth year of Jian⁃zhong reign-period inspected inner prefectures and Zunjie to Shangdu in Tang Dynasty”collected by the People’s Bank of China.The key word was“Zunjie”,which meant to economize expenses.“Zunjie”and“Fangyuan”represented two financial management methods to reduce expenditure and increase revenue re⁃spectively.The words“inspected inner prefectures”,“the observation commissioner in charge”and“to Shangdu”in the inscription of this silver collar referred to the Two-Tax Law System divided into three parts in the late Tang Dynasty.Lingnan region presented the silver saved to Shangdu,which reflected the finan⁃cial and political relationships between the central and local governments after Two Tax Law Finance Sys⁃tem.The donor of this silver ingot was Yuan Xiu,the Jiedushi and Observation Commissioner of Lingnan re⁃gion.During the Jianzhong period,there were frequent wars between Dezong and the military towns,and the national financial expenditure faced difficulties.The Observation Commissioner of Lingnan region present⁃ed the silver saved to cope with the huge military expenditures.In the first year of Xingyuan(784),Yuan Xiu was promoted to the secretary of the Ministry of Revenue and Pan Duzhi,which might be related to his contributions to Zunjie and present money.