东晋、宋齐财政机构的沿革及其职能变化

发布时间：2019-04-28 14:29

【摘要】：魏晋南北朝上承秦汉、下接隋唐，处于我国历史上一个动荡不安的时期，也是两大盛世之间的过渡时期。在财政制度上，从大司农、少府的双核心财政体系到以度支尚书(后为户部尚书)为核心、司农、少府等各相关财政部门密切合作的财政体系，这期间的发展过程历经曲折，魏晋南北朝时期的财政制度就显得变化频繁、头绪万千。若以静态的眼光去考察这一时期的财政制度，我们将难以看清它的全貌，而耐心细致地去摸清其发展脉络，不但有助于我们勾勒出魏晋南北朝时期的财政面貌，也有助于我们对隋唐以后的财政新体系有更深入的了解。魏晋南北朝时期的财政制度由于处于不断变革的过程之中，需要投入大量的时间和精力加以研究和整理，笔者由于时间有限、功力不足，只能就东晋、刘宋和南齐这三个朝代的几个主要财政机构作浅显的探讨，主要涉及它们的沿革及其职能变化。秦汉时的三公九卿因尚书机构的发展和独立而逐渐或成为虚职或朝着事务官的方向发展，尚书台内的度支尚书取代大司农成为掌管全国财政大权的机构，对此许多学者已经做出了精辟的论述，本文则对这一转变过程中的某些细节和度支尚书系统的运作加以探讨。尚书台内除了度支尚书外，左民尚书也与财政有关。左民尚书是掌管户籍的机构，但东汉的民曹尚书和曹魏的左民尚书的职责却主要是负责兴造事宜，从职掌工官之事到兼知工官之事而主掌户籍，左民尚书的职责发生了比较大的变化。这一变化自何时而起，东晋、宋齐的左民尚书主要是负责工程兴造还是负责户籍管理?在现有的论著中，少有系统的论述。本文依据史料记载，梳理其发展脉络，认为自西晋增设尚书起部郎后，左民尚书的工官之职减轻，促使其职能向主掌户籍的方向发展，东晋、宋齐时，左民尚书主要负责户籍的管理。尚书台成为政策的决策机构以后，诸卿的职权被侵夺，不少大臣认为此时尚书与诸卿的职能相覆，可以互相并省，于是东晋、宋齐时曾多次尝试将诸卿并入其它部门，其中大司农曾并入都水使者，少府曾并入丹阳尹。但实际上，秦汉时国家形态还未完全成熟，所需处理的政务相对后世来说也比较简单，政务官与事务官往往合而为一，以后诸卿的职权虽然被尚书侵夺，但仍然承办着一些具体事务，逐渐朝着事务官的方向发展。这是社会发展的一个必然趋势，东晋、宋齐时的许多官员不明白这一发展规律，极力主张将诸卿一概并省，这是不合时宜的。大司农和少府在东晋、宋齐时多次省并，但最终得以保留，本文则力图从大司农和少府的职能变化来说明这一问题。
[Abstract]:The Wei, Jin, Southern and Northern dynasties inherited the Qin and Han dynasties and followed the Sui and Tang dynasties, which was in a turbulent period in the history of our country, and was also a transitional period between the two great periods. In the financial system, from the dual core financial system of the big farmer and the small government to the financial system of close cooperation between the relevant financial departments, such as the division of agriculture, the Shaowu government, and so on, the development process during this period went through twists and turns. The financial system in Wei, Jin and Southern and Northern dynasties appeared to be changing frequently. If we look at the fiscal system in this period from a static perspective, it will be difficult for us to see its full picture, but to understand its development line of development patiently and meticulously, which will not only help us to outline the financial outlook of the Wei, Jin, Southern and Northern dynasties, but also the financial situation of the Wei, Jin, Southern and Northern dynasties. It also helps us to have a more in-depth understanding of the new financial system after the Sui and Tang dynasties. The financial system in the period of Wei, Jin, Southern and Northern dynasties was in the process of continuous change, which required a lot of time and energy to be studied and sorted out. Due to the limited time and insufficient power, the author can only focus on the Eastern Jin Dynasty. Several main financial institutions in the three dynasties, Liu Song and Nanqi, were discussed in this paper, mainly related to their evolution and functional changes. In the Qin and Han dynasties, because of the development and independence of the Shangshu organization, Sanggong and Jiuqing gradually became vain or moved towards the direction of an official in charge of affairs, and in the book table, they replaced the Grand Manager as an institution in charge of the country's financial power. Many scholars have made a brilliant exposition of this, this paper discusses some details in the process of this transformation and the operation of the system. In addition to supporting books, Zuo Min Shang Shu is also related to finance. Zuo Min Shang Shu is an organization in charge of household registration, but the duties of Cao Shang Shu in the Eastern Han Dynasty and Cao Wei's Zuo Min Shang Shu are mainly responsible for building and building matters, from being in charge of the office official to being in charge of the household registration at the same time knowing the affairs of the worker's official in the East Han Dynasty and the Zuo Min Shang Shu in the Cao Wei Dynasty. The duties of Zuo Min Shang Shu have changed greatly. This change since when, in the Eastern Jin Dynasty, Song Qi Zuo Min Shang Shu is mainly responsible for the construction of projects or responsible for household registration management? In the existing works, there is little systematic discussion. According to the records of historical materials, this article combs its development vein and thinks that since the establishment of Shang Shu in the Western Jin Dynasty, the position of the working officer of Zuo Min Shang Shu has been lessened, and its function has been promoted to the direction of principal household registration. When the Eastern Jin Dynasty and Song Qi Dynasty were in charge, Zuo Min Shang Shu is mainly responsible for the management of household registration. After Shang Shu-tai became a policy-making organ, Zhu Qing's authority was infringed upon. Many ministers thought that at this time Shang Shu and Zhu Qing's functions could be overlapped with each other and could be merged with each other. Therefore, during the Eastern Jin Dynasty and Song Qi, they tried repeatedly to merge Zhu Qing into other departments. Among them, Dashenong had been incorporated into the capital water emissary, and the small government had been incorporated into Danyang Yin. However, in fact, during the Qin and Han dynasties, the state shape was not yet fully mature, and the government affairs needed to be dealt with were also relatively simple compared to later generations. Administrative officers and affairs officers often merged into one, and although the powers and powers of the secretaries of state were later invaded by Shang Shu, But still undertaking some specific affairs, gradually toward the direction of the affairs officer. This is an inevitable trend of social development. Many officials in the Eastern Jin Dynasty and Song Qi Dynasty did not understand this law of development and strongly advocated that all the secretaries should be merged into provinces. Dasinong and Shaofu merged with each other many times in the Eastern Jin Dynasty and Song Qi Dynasty, but finally they were retained. This paper tries to explain this problem from the changes in the functions of the Dashenong and Shaowu governments.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：K237.2

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