元代财赋运转机构——转运司的变迁

转运司设置于五代时期。其主管官吏称转运使,始见于唐。转运司的权力在宋代发展至顶峰,兼管民事、司法、监察、财政及军事等职。至元代,转运司开始走向下坡路,权力范围明显缩小,只负责财政事务,如催征赋税、办理上供、转输物资等。目前史学界对宋代转运司的研究颇多,而对元代转运司研究较少。笔者认为此时正是转运司变迁的关健时期,通过考证元世祖朝转运司的沿革过程,可以探究出元初转运司不能稳定确立并从此走向衰落的原因。

The Operational Institutions of Finance in the Yuan Dynasty

The Transport Department(which will be abbreviated to TD in the following) was set up in the Five Dynasties,whose officials in charge first appeared in the Tang Dynasty.It reached the height of its power in the Song Dynasty,being responsible for the civil,judicial,supervising,financial and military affairs,and so on.Later in the Yuan Dynasty,the TD's duty was reduced to only the financial affairs,such as speeding up and imposing the taxes,then turning it over,transporting the goods and materials.At present,the historians have made studies on the TD in the Song Dynasty,but very little in the Yuan Dynasty,which is also critical in the TD's changes.In that period,it fell into decline.In this thesis,I probe into the question mainly through textual research of the TD's evolution.