将土地作为官员经济待遇的支付形式,是中国古代俸禄制度的特点之一。唐代的职分田(或简称为职田)与公廨田制度都是以公田作为官员经济待遇的薪俸制度。唐代的公田是古代土地制度研究的传统话题,学界从土地关系、租佃关系、国家财政等角度已经构建了深厚的研究积累。~①以往的研究往往将唐前期外官的职田与公廨田视为两种性质迥异的财政项目 Taking the land as the payment form of officials’ economic treatment is one of the characteristics of the ancient Chinese salary system. The T’ang-t’ien field (or simply “K’ang-tien field”) and the Kung-ta-Tin system in the Tang dynasty were all salaries based on the economic treatment of public land officials. The public land in the Tang Dynasty was the traditional topic of the study of the ancient land system. The academic circles have built up profound research accumulation from the perspectives of land relations, tenancy relations and state finance. ~ ① Previous studies often regarded the work fields and public land of foreign officials in the early Tang as two kinds of financial projects of different nature