从收支项目看秦汉二元财政的源流

汉代财政分为国家财政和帝室财政,由大司农和少府分掌,为大家所熟知。但对二元财政的来源却少有辨析,一般承袭郑玄关于大司农是太府继承的说法。实际上少府和太府在收支项目上都比较接近,有着明显的继承关系,而大司农则是由负责主持策命诸侯及保管爵禄文书的内史演变而来。在国家职能转轨过程中,内史发展成为管理国家财政及畿内地区事务的机构,最后进一步分离出专门管理国家财政的治粟内史。二元财政体制的设计来源于收支对应的原始财政平衡思想。

The Origin of Finance System in Qin and Han Dynasty from a Research on Income and Expenses Items

The finance system of Han dynasty can be separated into two parts: the national finance and the royal finance. The former, charged by Da Si Nong, and the latter by Shao Fu. But there are much fewer discussion about the origin of such system. It's commonly accepted that Da Si Nong comes from the ancient official position Tai Fu. In this essay, it's reinspected that the origin of Shao Fu and Da Si Nong at the point of income and expenses items. As the conclusion, we found that the Shao Fu are more familar to Tai Fu on these items, and Da Si Nong should come from Nei Shi, the officers who are in charge of declaring the ordain of vassals and of keeping the documents about rank and salary. During the change of nation function, Nei Shi become the branch managing the finance of nation and the affairs with in the royal capital district. Then, Zhi Su Nei Shi, the financial officers are seperated.The origin design of such a binary financial system should come from the original concept of income and expenses balance.