唐五代的助礼钱与诸司礼钱

Sacrificing Funds and Congratulating Gift of Money in the Tang and the Five Dynasties

助礼钱是唐五代时期藩镇进献给朝廷用于举行重大祭祀活动的经费。诸司礼钱包括光署钱(光省钱)、光台钱、光院钱、光学钱等,是唐五代时期的三省、御史台、翰林院与国子监等机构,向新任职的官员、检校或兼任本司的官员以及从本司升迁的官员所征收的礼钱。诸司礼钱主要作为这些部门的公使钱使用,如用于公廨维修、食料开支、购置办公用品以及其他各种开支。唐五代的这一制度实际上是一种弊政,是唐后期及五代时期财政开支紧张的一种折射,对后世尤其是两宋时期产生了较大的影响,并为其所沿袭。

Sacrificing funds were expenditure contributed to the court's important memorial ceremonies by those military governors in the Tang and the Five Dynasties. And congratulating gift of money included congratulating gifts of money respectively of the Departments, of the Subordinate Councils, the Imperial Academy and of the Imperial College, which were contributed by new-comers, members of proofreading staff, co-officials and newly-promoted officials. This part of income was largely used for office expenditure, such as repair and preservence of office facilities, allowance for food, office stationery and other expenses. This system of the Tang and the Five Dynasties was actually a kind of maladministration, which was an indication of expenditure tension in those days and affected the administration in the later dynasties.