摘要
唐前期户曹和仓曹作为尚书省在府、州一级的重要行政分支,是地方行政运转的关键部门。户曹司户籍,并衍生出蠲符、杂徭、田畴等职能;仓曹司仓廪,并掌管田园、市肆、赋税征收等事务。从吐鲁番出土文书看来,户曹和仓曹在土地管理、赋税征收、市场管理及过所勘发等关乎社会经济和地方管理的事务上有职能交叉之处,二者基于各自的司职范围,在长官的协调下进行合作。在实际的政务运行过程中,户曹与仓曹之间还存在着一定的灵活与变通。
In the early Tang period,Hu⁃cao(户曹)and cang⁃cao(仓曹)were important admin⁃istrative subdivisions of Shang⁃shu⁃sheng(尚书省)at the level of"fu(府)"and"zhou(州)",re⁃sponsible for local administrative functions.Hu⁃cao managed civil registration,which also gave rise to re⁃sponsibilities in domains such as corvee,conscription,and agriculture.Cang⁃cao managed grain storage and dealt with affairs such as agricultural fields,markets,and tax collection.Based on Turfan docu⁃ments,Hu⁃cao and Cang⁃cao had some overlapping responsibilities in matters that concern social econo⁃my and local governance.These include land management,taxation,marketing management,and over⁃seeing demographic movements.The two parties collaborated based on respective responsibilities and the coordination of chief officers.Flexibilities and adaptations can also be found in the two offices in actual practices.
出处
《西域研究》
CSSCI
北大核心
2024年第3期80-91,172,共13页
The Western Regions Studies
基金
国家社科基金研究专项(项目编号:23VXJ008)
国家社科基金“历史视野下中国古代各族群交往交流交融资料的搜集整理与研究”(项目编号:22VMZ011)
中央高校基本科研业务费专项资金资助“敦煌吐鲁番及黑水城历日文献的整理与研究”(项目编号:1233200002)的阶段性成果。
关键词
唐前期
西州
户曹
仓曹
吐鲁番文书
the early Tang period
Xizhou
Hu⁃cao
Cang⁃cao
Turfan documents
作者简介
谢慧娴,北京师范大学历史学院博士研究生。
