唐后期河朔三镇与中央政府经济关系研究

发布时间：2018-11-01 17:15

【摘要】： 安史之乱后，河朔地区形成了成德、魏博、幽州三个割据型藩镇，即通常所说的河朔三镇。虽然河朔三镇与中央政府长期处于隔膜状态，但中央政府并没有在河朔地区丧失经济上的全部权利，它依然享有河朔藩镇所履行的纳贡、进奉等经济义务，依然享有一定的对河朔藩镇经济进行调配的权力。河朔藩镇虽然具有强烈的离心倾向，但还是部分地履行了作为地方政权所应履行的财政义务，，体现出对中央的隶属关系。就经济关系的角度而言，河朔三镇与唐王朝中央政府的关系仍然属于一般意义上的中央与地方关系的范畴，三镇不是独立于唐王朝统治之外的敌国政权。本文分四个部分对其进行了探讨。第一部分：两税法在河朔地区的实施及其限度。首先分析了唐王朝推行两税法的原因与目的。在此基础上，对两税法的内容进行了分析，认为两税法包括制税原则和税收分配原则这两个方面的内容，其概念有广义和狭义之分。之后，着重探讨了两税法在河朔地区实施的时间及程度问题。在时间上，河朔地区与唐王朝控制下的其他承顺藩镇同步推行了两税法。关于实施的程度，需作区别分析：从河朔藩镇内部本身考虑，两税法的两原则均得到了实施，河朔藩镇推行了两税法；从中央与地方经济关系的角度着眼，河朔地区对两税法的实施是部分的、不完全的。第二部分：河朔三镇的进奉。首先探讨了河朔藩镇向中央政府进奉的原因。然后对河朔藩镇进奉的概况进行了介绍。河朔藩镇对中央政府的进奉包括临时进献和定期岁贡两种形式。进奉是河朔藩镇履行地方经济义务的基本方式，是传统的经济关系在河朔地区继续存在的反映。第三部分：河朔三镇对盐利的截留与上缴。这一部分通过对中央盐法在河朔地区的实施情况进行分析，揭示了河朔藩镇与中央政府在争夺盐利收入上的矛盾。河朔藩镇对榷盐政策的抵制和对盐利的截留体现了其经济权利的恶性膨胀。第四部分：中央政府享有的财政权力和承担的经济责任。安史之乱后传统的中央与地方经济关系在河朔地区虽然遭到了严重破坏，中央政府在河朔地区的经济权利也受到侵犯，但中央政府并没有丧失经济上的全部权利。中央政府在享受河朔藩镇所履行的纳贡、进奉等经济义务的同时，仍然享有一定的对河朔藩镇经济进行调配的权力，同时也承担有相应的经济责任。文章最后对河朔藩镇与中央政府之间的经济关系进行了总结。
[Abstract]:After the Anshi Rebellion, the Heshuo area formed Chengde, Weibo, and Huizhou three separatist towns, commonly known as the three towns of Heshuo. Although the three towns of Heshuo have been separated from the central government for a long time, the central government has not lost all its economic rights in the Heshuo area. It still enjoys the economic obligations fulfilled by Heshuo, such as paying tribute and paying tribute. Still enjoy a certain amount of economic allocation of the river Shuo San Francisco power. Although the town of Heshuo has a strong centrifugal tendency, it has partly fulfilled its financial obligations as a local government and embodied its subordinate relationship to the central government. From the angle of economic relations, the relationship between the three towns of Heshuo and the central government of the Tang Dynasty still belongs to the category of the relationship between the central and local governments in the general sense, and the three towns are not independent of the enemy regimes outside the rule of the Tang Dynasty. This paper discusses it in four parts. The first part: the implementation and limitation of the two tax laws in Heshuo area. First, it analyzes the reasons and purposes of the two tax laws in the Tang Dynasty. On this basis, the content of the two tax laws is analyzed, and it is concluded that the two tax laws include the principle of tax making and the principle of tax distribution, the concept of which is divided into broad sense and narrow sense. After that, the paper discusses the time and degree of the implementation of the two tax laws in Heshuo area. In time, the Heshuo area and the Tang Dynasty under the control of other Chengshun town to implement the two tax laws. The degree of implementation needs to be differentiated: from the internal consideration of Heshuo Town, the two principles of the two tax laws have been implemented, and the two tax laws have been implemented in Heshuo Town; From the point of view of the economic relationship between central and local governments, the implementation of the two tax laws in Heshuo area is partial and incomplete. The second part: the advance of three towns in Heshuo. First of all, it discusses the reason why Heshuo town goes forward to the central government. Then it introduces the general situation of the town of Heshuo. Heshuo Town to the Central Government in the promotion of temporary offering and periodic tribute two forms. Jin Bong is the basic way to fulfill the local economic obligation in Heshuo Town and the reflection of the traditional economic relationship in Heshuo area. The third part: the interception and surrender of Sali in the three towns of Heshuo. Through the analysis of the implementation of the Central Salt Law in Heshuo area, this part reveals the contradiction between Heshuo Town and the Central Government in competing for the income of salt profit. The resistance to salt policy and the retention of salt interest in Heshuo Town reflect the malignant expansion of its economic rights. The fourth part: the financial power and economic responsibility that the central government enjoys. After the Anshi Rebellion, the traditional economic relationship between central and local governments in Heshuo area was seriously damaged, and the central government's economic rights in Heshuo area were also infringed, but the central government did not lose all its economic rights. While the central government enjoys the economic obligations such as tributary and worship, it still enjoys the power to allocate the economy of Heshuo, and also bears the corresponding economic responsibility. Finally, the article summarizes the economic relationship between Heshuo and the central government.
【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：K242

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