摘要
唐代财政史、经济史研究,内容上中央多于地方,制度条文多于运作实践。究其原因,是材料限制所致。笔者认为,不仅要解释财政制度条文的意涵,还要重视唐代官吏处理与应对财政问题的过程,即官吏的“财政实践”。《卢士琼墓志》详述了卢士琼在贞元至元和年间,在京兆、河南府及诸州任职的五件事,皆与财政问题密切相关。该墓志目前尚无专文考释,前贤在研究财政时或有引用,但未作详论[1]。本文在考释卢士琼家族世系与仕宦履历的基础上,以财政经费的开源与节流两个维度,分析唐后期州府官吏处理财政相关事宜的过程,以此研究财政制度、政策在地方的施行情况,以及官员处理财政问题的执行成效。
The actual operation process of the local financial system in the late Tang Dynasty was limited to historical data and it was difficult to research.However,some new perspectives could be provided by the epitaphs of local officials,hall wall records and virtue memorial tablets for the study of financial history.Local officials,such as Lu Shiqiong,took broaden sources of income and reduce expenditure as the two major ideas for dealing with financial funds,and formed a national and county assessment by perfecting the conversion of prefecture and county taxes into grain payments.A three-tiered price system was formed:the state purchased grain price,the prefecture and county converted grain price,the market price.After cutting down fiscal expenditure items such as manual labor and horse raising,which were difficult to distinguish between public and private,and standardizing the implementation process of systems such as purchases grain price and public kitchen,fiscal reforms of Henan Prefecture and Tongzhou were completed.According to the epitaphs of local prefectures and county officials,we can see the specific process of local officials handling financial affairs and dealing with financial problems in the late Tang Dynasty,that was the“financial practice”of officials.The analysis of local officials’handling of financial affairs shows that the study of financial history should change from the research mode of explaining the provisions of the financial system to the research orientation of analyzing the process of financial practice with people as the center.
