论文部分内容阅读
宋代提刑司财经职能的产生与发展经历了真宗至英宗时期、神宗至钦宗时期、南宋时期三个阶段,总的趋势是不断扩张,自神宗熙宁后在地方路级发挥着不可或缺的作用。提刑司通过在司与巡察、分权与监察、编制审核上报各种会计账籍、考课等方式和方法来执行财经职能。提刑司在财经上对中央中书(或尚书、尚书户部)、内库和枢密院负责;在地方路级与转运司、常平司等互相监督,其财经职能仅次于转运司;在州县主要通过通判、丞簿执行其财经职能。提刑司的财经职能对宋廷防止地方割据、肃清吏治、保证国家财政收支正常运转等方面发挥了应有的作用,但同时也产生路级多头管事、行政效率低下,冗官冗费严重等问题。
The generation and development of financial and economic functions of the criminal punishment department in Song Dynasty experienced three stages from the period of Shinzong to Yingzong, the period of Shenzong to Qinzong, and the period of Southern Song Dynasty. The general trend is to expand continuously. It plays an indispensable role in the local road after Xunzong Role. The criminal prosecution department performs the financial and economic functions by means of inspecting, decentralizing and supervising, preparing and reviewing and reporting various kinds of accounting books and exams, and other methods and methods. The criminal prosecution is responsible for the financial affairs of the Central Books (Shang Shang, Shang Shang Hu Beibu), the Inner Treasury and the Privy Council. They supervise each other in the local roads and transshipment departments and the Changping Division, and their financial and economic functions are second only to the Transhipment Division. In the state County mainly through the trial, Shubu execute its financial functions. The criminal justice function of the criminal justice department played a due role in preventing local separatism, eliminating official management and ensuring the normal operation of state revenue and expenditure, but also resulted in the long-range management at the road level. And other issues.