论北宋职役的财政属性及其影响

宋代,职役已深入到国家财政、行政、治安等方面,成为国家机器运行的客观需要.职役具有国家凭借政治权力,采用强制手段,将部分财政支出、财政欠收的风险以及财政运行和调度的成本,转移给应役民户的财政属性.职役的财政属性在为国家节省大量财政支出的同时,增加了应役户的负担,产生了不良的社会影响.

On the Fiscal Attribute of Zhiyi in the Northern Song Dynasty and Its Impact

In the Northern Song Dynasty,zhiyi,a kind of corvee,penetrated deeply into the national finance,administration,public security etc,and developed into an objective necessity to maintain the operation of the state machinery.It had the fiscal attributes,i.e.,it was levied by virtue of the political power and the nation could transfer,through the compulsive means,part of its fiscal expenditure and operation cost to the households.Though the system saved large amount of operation cost for the nation,the fiscal attributes of zhiyi increased the burden of ordinary households and thus had great negative impact on the society.