从《乾符二年南郊赦》看唐后期对逋悬欠负的追征和免放

唐后期（安史之乱后），由于民力凋残，吏治腐败，财政生活中逋悬欠负现象日益严重。就《乾符二年南郊赦》中蠲放逋悬欠负的详细规定及唐后期诸帝诏令中屡见之蠲免令，可见此期不仅逋欠数额巨大，且欠负关系错综复杂，对国家财政收支造成了不可避免的消极影响。政府为了追征逋悬欠负，采用了各种手段，由于屡征不得，被迫对各类逋欠声言放免，但因吏治腐败，蠲免令往往成为口惠而实不至的一纸空文。

Look at Recovery and Release of Absconding Debts in Late Tang Dynasty From Southern Outskirts Remission in Second Year of Qianfu

In the late Tang Dynasty (After the AN\|SHI Turmoil),people's serious poverty and the officials' corrupt led to the increasing serious phenomenon of the debts' absconding in the financial lief.According to the detail stipulations in the Southern Outskirts Remission in the Second Year of Qianfu and the emperors' instructs of the late Tang Dynasty about the release of the debts.We can find out only the amount of the debts was large,also the relation about the debts was complicated,which unavoidably caused negative effect on the national finance's revenue and expenditure.The government applied all kinds of methods,but failed in the end,and had to claim to set free all debts.But being the officials' corrupt,the release order was a mere scrap of paper.