西夏与唐朝仓库管理制度比较研究

A Comparative Study of Warehouse Management Systems between the Western Xia and Tang Dynasties

唐朝与西夏的仓库管理制度有同又有异,如二者都有损耗法的相关规定,有严格的晾晒法,在出纳法中都有按时、适度的规定,仓库官物磨勘都是为了“明于出纳”,两朝都严禁仓库官物私卖,在借贷法中都严禁仓库官物私贷。另一方面,可知二者仓库制度的不同:西夏在粮食损耗的数量对比上较唐朝为高;西夏未见有如唐代“加耗税”此税种。在仓库出给法中,唐朝较西夏更为严苛。在私卖官物的相关处罚中,唐朝对有无知情者一律治罪,西夏只针对知情者治罪。在仓库借贷法中,二者在细节方面、量刑界限上有诸多不同。我们可以说,西夏的仓库制度在吸收与继承中原制度的基础上,又加以改造与创新,形成了适合自身发展特色的仓库制度。

The warehouse management systems of the Tang Dynasty and the Western Xia Dynasty had similarities and differences.Both dynasties had relevant regulations on loss.There was a strict clothes hanging rule.In the cashier's law,there were regulations for punctuality and moderation.The purpose of warehouse official property survey is was"be clear to the cashier".Both dynasties strictly prohibited the private sale of official goods in warehouses.In the lending law,it was strictly prohibited for warehouse officials to privately lend goods.On the other hand,we can also see the differences in the warehouse systems between the two dynasties:the Western Xia had a higher proportion of grain loss compared to the Tang Dynasty;There was no such tax type as the"consumption tax"in the Western Xia Dynasty.In the law of warehouse delivery,the Tang Dynasty was more strict than the Western Xia Dynasty.In the relevant penalties for selling official property privately,the Tang Dynasty punished all those with or without knowledge,while the Western Xia Dynasty only punished those with knowledge.In the warehouse lending law,there were many differences between the two dynasties in terms of details and sentencing boundaries.We can say that the warehouse system of the Western Xia Dynasty,on the basis of absorbing and inheriting the system of the Central Plains,was transformed and innovated,forming a warehouse system suitable for its own development characteristics.