论宋代的公用钱

公用钱即各级机构的日常办公费用。宋代公用钱实行中央拨款和地方自筹相结合的政策。主要依靠地方自筹,不足部分由中央拨款。公用钱主要用于迎送犒设、官员聚餐张乐、置办公用器物等。中央通过对公用钱使用的严格管理,把地方大量的预算外经费纳入到中央的监管之下,体现了宋朝加强中央财政集权的思想。宋代公用钱制度在调动各级官员积极性、安抚少数民族、稳定边疆等方面都有一定的积极意义,但同时也成为了官员贪污腐化的温床,加剧了宋朝政治风气的败坏。

The administrative expenses of the Song Dynasty

This artcle researchs into some issues of administrative expenses in Song Dynasty.The administrative expenses of government organizations at all levels were mainly raised by themselves.The vacancy was filled by central authority. The administrative expenses were spent on entertaining inspecting officials,the dinner party of the local officials,buying things for office use.Through a strict system of spending the administrative expenses,the central authority could supervise a lot of local expenses that didn't belong to budgetary receipts.The system of the administrative expenses contributed to arouse the enthusiasmof officials and placate the minority nationnalities.But it also encouraged the trends of the officials'corruption and degeneration.