摘要
通过对俄藏黑水城ИHB.No.348号文书的内容、性质进行考证,确认黑水城文献收录的榷场使文书中的"三司"应为地方性财政管理部门"南院行宫三司"。由于西夏时期中枢三司掌管中央仓库,因此在与其他国家的榷场贸易中提供货源,并保证货物质量。地方性三司处于榷场使之上,主管税收;而在三司之上又设有银牌安排官所,一般由经略司长官兼任,处于榷场管理的最高层级。
By textual research of the content and the character of the Russian holding Heishuicheng HEHB No. 348 document, it is affirmed that the ＇Three Departments＇ recorded in the Heishuicheng document should be the ＇ three department of south court palace ＇ -- a local department of finance management. Because ＇ the main - center three departments＇ in the West Xia period held the central warehouse, it provided supply of goods while the country held business with other countries and assured the goods quality. The local ＇ three departments＇ was above the ＇ quechang＇ officer and mastered tax revenue, while there was no silver brand place arranged an officer, gener- ally concurrent held by the managing - planning officer, lined the highest degree of the ＇ quechang management＇.
出处
《黄河科技大学学报》
2013年第5期92-96,共5页
Journal of Huanghe S&T University
基金
国家哲学社会科学基金特别委托项目<西夏文献文物研究>子课题(11@ZH001)
国家哲学社会科学基金西部项目<黑水城出土西夏榷场文书整理与研究>(12XMZ009)
关键词
西夏
三司
榷场
管理体制
West Xia state
three departments
quechang
management system
作者简介
陈瑞青（1977-），男，河北沧县人，副研究员，历史学博士，主要从事黑水城文献及河北地方史研究。
