宋代内藏库借贷钱物给计司,这些钱物常常因为计司无力偿还而被皇帝下诏蠲免,突显出皇权主控下财权集中的面相。但这种传统视域里内藏库钱物借出必蠲免的现象,并不完全反映宋代内藏财政实行的借贷模式。宋代内藏库钱物借贷给计司,大致经历了宋神宗朝之前的借贷蠲免、宋神宗朝至北宋末年的支借偿还、南渡以后的双重模式三个阶段。内藏财政支出上体现出的这种财权集中的路径,既透露出天子期许圣德形象以提升皇权的主观愿望,亦折射出内藏库支援国家财政背后无限私权对国家公权的侵夺。计司借贷内藏库钱物的蠲免或偿还,并不反映财权集中的此起彼伏,而深刻表明内藏库财权集中手段的不断成熟。 In the Song Dynasty, borrowed money from the library to account for the Secretary-General, the money often because of the Secretary for the insolvency of the emperor under the impeachment of the emperor, highlighting the power of royal family under centralized control of the face. However, the phenomenon of lending out money in the traditional sight does not fully reflect the borrowing and lending model implemented by the fiscal secrets of Song Dynasty. In the Song Dynasty, the possession of banknotes lent to the accounting division, which generally experienced three stages of borrowing and lending before Song Shenzong dynasty, loan repayment from the Song Shenzong dynasty to the end of the Northern Song Dynasty, and dual mode after Nandu dynasty. The path of concentration of financial power embodied in the built-in fiscal expenditure not only reveals the subjective desire of the emperor and his son to promote the image of the saint, but also reflects the invasion of the state power by the internal library in support of the unlimited private rights behind the state finances. It does not reflect the concentration of financial power, but profoundly demonstrates the constant maturity of the centralized means of property right within the Bank.