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宋代赦书中的蠲减政策限定了减放的条目及年限,增加了执行的监督机构,呈现出逐渐理性化的特点。然而赦书中的蠲减政策,其实际执行效果并不理想,朝廷的惠民措施并未被州县推行,这一直受到宋代士大夫的非议。究其原因,固然存在赦书内容自身不完善的因素,如赦文中仍有一些不明确或不合理规定,赦书执行程序复杂,赦文与法令冲突等,但最根本的原因在于中央的“阶层性集权”政策所导致的州县财政困窘。同时,中央对州县官员的考课侧重于财赋的征收,也造成了地方官员惟财政征收是举,消极执行赦书中的蠲减政策。
The policy of deregulation in the pardon of the Song Dynasty limited the items and years of de-escalation, added the oversight bodies to be implemented, and showed a gradual rationalization. However, the pardon policy in the amnesty book, the actual implementation of the effect is not satisfactory, the court of Huimin measures have not been implemented by the state, which has been criticized by the Song Dynasty scholar. The reason for this is that although there are some factors that make up the book of amnesty itself imperfect, for instance, there are still some unclear or unreasonable provisions in the amnesty texts, the procedures for implementing amnesty books are complicated, and the conflicts between pardons and laws are absent. However, the most fundamental reason lies in the central State fiscal fiscal embargo caused by “hierarchical centralization” policy. At the same time, the Central Government’s examinations of prefectural and county officials focused on the collection of financial resources and taxes, and caused the local officials to impose fiscal levies on the one hand and the negative policies on abolition of amnesty books.