汉代财政制度演变试探

西汉初年,丞相总揽国家财政。为制约丞相财权,皇帝先后在相府设计相、司直以制约,并以御史大夫分解和监督相府财权,还通过直接控制部分国家仓库来加强对国家财政的控制。在调整国家财政管理系统的过程中,职能庞杂的少府被分解,最终成为单纯的皇家财政管理机构,真正实现了帝室财政和国家财政的分离。皇帝的秘书机构最终也取代了相府各曹,成为国家最高财政管理机构——度支尚书。原来分管国家财政和帝室财政的大司农和少府最后演变成为国家财政的具体执行部门。最终在唐代形成了以户部为中心的新的财政管理模式。

The Evolvement of Financial System in the Han Dynasty

During the early time in the Western Han Dynasty,the chief minister assumed the overall responsibility for the finance of the state.In order to restrict his overall control of the finance,the emperor set up Jixiang and Sizhi to limit his power,and authorized the master of censor to disassemble and monitor his financial puissance.At the same time,he dominated some parts of the national depositories directly to strengthen his command of the finance.In the process of adjusting the state financial system,Shaofu,whose function was too numerous and jumbled,was decomposed and became the institute with the sole responsibility for royalty finance eventually.All these measures helped to realize the separation of royalty finance from the state finance.The secretary institution of the emperor substituted the aides and staff of the chief minister's office and became Duzhishangshu,which turned into the highest financial institution of the state.The previous institutions including Dasinong and Shaofu,which took part charge of the finance of the royalty and the state,evolved into the executants of the financial department.Ultimately the new managing mode in finance,i.e.,Ministry of Revenue(Hubu),formed in the Tang Dynasty,and took the centre part in the financial system.