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一、宋代财政及财政监督管理体制概况宋代国家财政状况的突出特点之一是收入规模很大但经常入不敷出。虽然宋代经济的发展水平比较高,国家财税收入有比较牢固的经济基础,但是在当时特定的政治和社会环境下,冗兵、冗官、战争军费、宗奉等政府开支也相当大。在这种背景下,宋代统治者加强财政管理和监督就理所当然了。当然,宋代的财政监督体制并不系统、完备,而且往往与财政会计以及一般的行政监察制度交织在一起。但是,统治阶层已经意识到财政监督的重要性和必要性,在政府管理架构设计中渗透了严格财政监管的思想和意图。
I. Overview of the System of Financial and Financial Supervision and Management in the Song Dynasty One of the salient features of the state financial situation in the Song Dynasty was the large-scale income but often making ends meet. Although the level of economic development in the Song Dynasty was relatively high, and the revenue and revenue of the state had a relatively solid economic foundation, government expenditures such as redundancy, redundant officials, military spending on military affairs and religious services were also quite large under the specific political and social conditions at that time. Against this background, it is only natural that Song rulers should strengthen their financial management and supervision. Of course, the system of financial supervision in the Song Dynasty was not systematic and complete, and was often intertwined with fiscal accounting and the general system of administrative supervision. However, the ruling class has realized the importance and necessity of financial supervision and infiltrated the thought and intent of strict financial supervision in the design of the government administration structure.