摘要
在“四民分业”的语境中,理解财政与市场关系及工商业财政政策合法性解说,实质即农商观念问题。宋代农商观念并未出现由“农本工商末”向“工商皆本”的变革。宋代基于“王土王民”原理,以“崇本抑末”和“抑兼并”解说工商业财政政策合法性,使工商业财政征收可“合法”增长。宋代官营禁榷发展和财政收支广泛采取市场化手段,产生了规模空前的财政性市场。与汉武帝以国家完全独占的方式“权轻重”不同,宋代以“权商贾”的方式,在国家与商人共利分利机制下运行财政性市场。财政性市场有其缺乏有效利益分配机制、成为工商业发展樊篱的局限性,同时与制度和结构发生显著新变并达到高峰的自发性市场互动并行,形成宋代市场的二元结构。宋代市场结构及其运行逻辑与汉唐、明清相比,既有历史共性,也有时代环境和政策取向所致的特殊性。
Within the social framework of the"four occupations"(scholars,farmers,artisans,merchants),understanding the relationship between finance and the marketand the legitimacy of industrial and commercial fiscal policiesessentially involves examining agrarian-commercial values.The Song Dynasty did not undergo a shift from"agriculture as the foundation,industry and commerce as the subsidiary"to"both industry and commerce as foundations."Rooted in the principle of"imperial ownership of alil lands and subjects,"the Song state justified its industrial and commercial fiscal policies through doctrines emphasizing"honoring the foundational(agriculture)while_suppressing the subsidiary(commerce)"and"curbing annexation."This enabled the state to legitimize increased fiscal extraction from the commercial and industrial sectors.At the same time,the expansion of state monopolies(jinque)and the widespread adoption of market-oriented methods in fiscal revenue and expenditure gave rise to an unprecedented fiscal market.Unlike Emperor Wu of Han's strategy of total state monopoly to"leverage economic control"(quan qingzhong),the Song managed its fiscal market through the"leveraging merchants"(quan shanggu)approach,operating under a state-merchant profit-sharing mechanism.Although this system lacked effective mechanisms for benefit distribution and often hindered industrial and commercial development,it coexisted interactively with a spontaneous market that experienced significant institutional and structural innovations,reaching its peak in the Song.This interaction produced a dual structure in the Song market system.Compared to the Han-Tang and Ming-Qing periods,the market structure and operational logic of the Song Dynasty exhibited both historical commonalities and distinct characteristics shaped by its unique environment and policy orientations.
出处
《中国社会科学》
北大核心
2025年第8期182-203,208,共23页
Social Sciences in China
基金
国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式演变研究”(17ZDA175)阶段性成果。
作者简介
黄纯艳,华东师范大学历史学系教授(上海200241)。
