唐代公廨本钱制度的特点与弊端分析_48738.docVIP

唐代公廨本钱制度的特点与弊端分析 易蜜霞 指导老师：罗康隆 （吉首大学历史与文化学院历史学专业2001级，湖南吉首，416000） 摘要：公廨本钱制始于隋而兴盛于唐，在唐代呈现出本钱来源多样息利用途广泛规模不断扩大纷纷经营以自肥 The characteristic of Tang Dynasty s Gong Xies capital system and drawback analysis Yimixia Supervisor:Luokanglong Hstory Speciallity,grade 2001,College of History and Culture, jishou University, Hunan Jishou,416000 Abstract: The Gong Xies capital system dated back to Sui Dynasty and flourished in Tang Dynasty . Demonstrating the source of the capital variously in the Tang Dynasty, the interest utilized the way to be extensive, the scale was expanded constantly, but it is abolish frequently and become one of dear money manage by government usury. Though the Gong Xies capital system was developed in the Tang Dynasty, demonstrate the following drawback: The management function is weakened gradually, and cause every department to do things in his own way ,which manage in order to fatten oneself one after another ; And caused the businessman enters bodyguards; Privilege disturbs citizens; colluded between Officers and traders, which aggravated peoples burden. Gong Xies capital system destroyed the normal political economic order seriously, become the one of social problem in Tang Dynasty . Key words: Gong Xies capital system Tang Dynasty Characteristic Draback 随着敦煌博物馆五八号“唐天宝地志”文书史料价值的发现和文书全文的公布，作为唐代封建政府官营高利贷的主要形式的公廨本钱制度，已引起学术界的广泛重视。我国学者马世长、李春润、李锦绣、刘玉峰等学者都进行了大量的探索和研究[1]。对地志文书的内容和性质做了考释和研究，论证了唐代实行公廨本钱制的真实性和普遍性。而对于公廨本钱的特点与流弊目前则极少有人研究，本文试对唐代公廨本钱制度的特点及其实施破坏社会正常经济秩序进行探讨和分析。 一、唐代公廨本钱的特点 公廨本钱又称“诸色本钱”、“诸色食利本钱”、“食利本钱”、“息利本钱”，或简称“公廨本”、“公廨钱”、“借食本”、“本钱”、“官本”、“本”，[2]是各官衙用以“出举回易”取利的货币。公廨本钱始于隋而盛于唐，“先是京官及诸州并给公廨本钱，回易生利以给公用。至开皇十四年（594年）六月，工部尚书安平郡公苏孝慈等，以为所在官司因循往昔，以公廨钱物出举兴生，为利是求，烦扰百姓，败损风俗，莫斯之甚。于是奏皆给地以营农，回易取利，一皆禁止。”[3]“先是百寮供费不足，台省府寺咸置廨钱，收息取给。孝慈以为，与民争利，非兴化之道，上表请罢之。”[4]由此可见，公廨本钱在隋开皇十四年（594年）以前就已有设置。既然是“因循往昔”则始置的年代或许可追溯得更早。唐代的此项制度进一步得到发展，呈现显著特点本钱来源多样息利用途广泛开元十八年之前的有关公廨本钱的材料指明公廨本钱充官俸，开元十八年之后，公廨本钱还做杂用、祠祭、蕃夷赐宴等祠祭、蕃夷赐宴“于时，祠祭、蕃夷赐宴、别设，皆长安、万年人吏主办，二县置本钱，配纳质积户收息以供之。充官俸规模