唐朝中央对地方政府的财政监督述论

唐朝前期实行统收统支的中央集权的财政管理体制,地方政府完全没有财政收支自主权,中央对地方政府的财政监督主要是派遣御史台官员、监察使臣、以他官摄御史出巡进行事后监督。由于财政监督的法制依据比较健全,地方官员的财政违法行为较为少见。肃、代时期,财权严重下移,中央对地方政府的常规财政监督陷于瘫痪。其后唐朝以实行两税法为契机,建立中央与地方划分收支、定额管理的财政管理体制,中央对地方财政的监督依据、监督执行主体、监督范围相应发生了重大变化。

A Review on the Tang Central Government's Supervision over Local Governments' Finance

The financial management system enacted in the early period of the Tang Dynasty was characterized by centralized revenues and expenditures.In such a system,local governments were not entitled to financial revenues autonomy and were subject to financial supervision by the central government.Owing to the relatively sound legal foundations of the financial supervision,local government officials were not often found to commit illegal financial acts.However,in the relatively late period of the Tang Dynasty,with ...