户部别贮钱的用途

唐后期的户部别贮钱,是数量可观的国家经费.满足京官月俸需要,仅是其筹建初衷,约占总数六分之一,其余则广泛用于军事、行政、宫廷、赈灾诸方面.从其支出部门,可归结为供官、供军、供内、济民四类;从支出账面,可归结为有名有数、有名无数和无名无数三类.其支用具有机动性强的特征,从而产生应急性和缺乏计划性的特点.作为国家储备资金的户部别贮钱,在政治上保证国家机关正常运转,军事上维护王朝安全和稳定,财政上缓解国家经费困难以及赈灾济民等,在唐王朝后期起了不可替代的独特作用.

Functions of the Special Storage Fund of the Ministry of Avenue

The special storage fund of the Ministry of Revenue in the later period of the Tang Dynasty was a considerable outlay of the country.Besides the original purpose of providing the monthly salaries of the officials serving in the capital,which takes up only one sixth of the fund,the fund was also extensively used to meet the needs of military actions,administrative affairs,imperial palace and disaster relief.Reflected in the account,there were three kinds: that with concrete items and exact sums of money recorded;that with concrete items but without corresponding records of sums of money;and that without any records of either items or money.The essential feature of this is that the expenditure is highly motivated by emergency and thus lacked planning.Functioning as a kind of national reserve,this special storage fund of the Ministry of Avenue politically guaranteed the normal administration of the government,militarily maintained the order and stability of the dynasty,economically lessened the burden of the national finance and provided for the relief of disasters.For more than one century in the later period of the Tang Dynasty,it played a unique and irreplaceable role.