王安石变法的财政意义探析

An Analysis of the Fiscal Significance of Wang Anshi's Reform

王安石变法时期,经济社会还处于繁荣状态,但已隐藏着严重的社会危机,财政也已陷入困境。王安石推出了均输法、青苗法、免役法等一系列的改革措施,这些改革措施是对儒家传统财政思想的超越,有着一定进步性,受到中外学者的广泛关注,产生了深远影响。但因在执行过程中出现了很多问题,也备受争议。重新审视王安石变法的财政意义,对新时期推进财政改革也有一定启示意义。

The period during Wang Anshi's reform had the social crises and fiscal difficulties already lurking although it was still prosperous.Wang Anshi implemented a series of fiscal policies such as the Balanced Delivery Law,Green Sprouts Law,Labor Recruitment Law,etc.The fiscal ideology of these methods is a headway compared with the previous one inspired by traditional Confucian philosophy.And its positive inspiration has been extensively studied and debated by scholars.However,implementing these reforms encountered issues,leading to controversy in later centuries till today,though its progressions were attached to great importance in the discussion of academia.Therefore,a thorough reexamination of the fiscal implications of Wang Anshi's reforms can inspire implementable ideas and efforts in contemporary fiscal policies.