论曹魏财政管理的专职化演变

曹魏的财政管理在建安时期以非专职化管理为主要特点,曹操自己控制着财政决策权,中央没有设置专职的财政主管机构和主管长官,重大财政事务多派他官负责执行。这种专职化管理的范围有限,且带有浓重的军事色彩,从财政制度建设上看,是对汉制的倒退。曹魏代汉之后,对财政管理进行专职化变革,主要是财政政务归尚书台,创设度支尚书主管军费,加强大司农、少府的专职管理职能,最终取消兼具财政与民政管理职责的典农官。财政管理由非专职化趋于专职化,体现了曹魏财政制度在汉唐财政制度变迁中承上启下的历史地位。

On the Changes of Professional Financial Management of Wei During the Three Kingdoms Period

No professional management was the main feature in finance during the Jian'an period. Cao Cao controlled the decision-making authority in finance himself. No special department and personnel were assigned to financial management in the central government. Most of the important financial affairs were managed with the help of the officials who were not professionals. The scope of professional management was limited. It was a retrograde step of the financial framework. When the Kingdom of Wei was set up, a series of specialized measures were carried out. The Shangshu department managed the financial affairs and a new official named as Duzhi Shangshu took charge of the military expenditure. The financial function of Dasinong and Shaofu departments were strengthened and the position of Diannong was finally abolished. These changes show that the financial system of Wei formed a connecting link between the Han Dynasty and the Tang Dynasty.