宋代户帖制度的变迁-Core.PDFVIP

42 6 ( ) Vo.l 42 No. 6 2009 12 Journal of Jiangx iNormalUniversity( SocialSciences) ec. 2009 宋代户帖制度的变迁 1 2 刘 云 , 刁培俊 ( 1. , 363000; 2. , 361005) : 户帖是两宋朝廷编制税租簿与差役簿进而控制地方社会的重要制度 一在北宋时期,户帖所登 记的财产种类不断增加,所记载的财产信息逐渐明晰, 在税役负担与财产证明方面起到比较明显的作用但 是, 由于两宋时期不同阶段财政制度改革的需要, 以及户帖自身存在不可避免的缺陷, 户帖在南宋前期逐渐被 砧基簿所取代从这 个制度的变迁可以看出,户帖是官府与百姓 间互动的一个纽带, 促进了百姓税役负担 的明确化, 也保障了宋代产权的明晰化, 同时也在 一定程度上稳定了当时的国家财政 : 宋代;户帖; 制度变迁 : K244; K825. 3 : A : 1000- 579( 2009) 06- 0091- 05 Th e Changes of Hu tie In stitution in the Song Dynasty 1 2 LIU Yun, IAO Pei- jun ( 1. Faculty ofH istory and Sociology, Zhangzhou NormalUniversity, Zhangzhou, Fujian 363000; 2. Faculty ofH istory, X iamen University, X iamen, Fujian 361005, China) Abs tract: Hutiewas one of the mi portant institutionswhich the court of wt o Song ynasties author- ized the taxes books and the corveesbooks to controlthe localsociety. In theNorthern Song ynasty, the property kinds, which were registered in theHutie, gradually increased, and theproperty inform a- tionwas increasingly clear. Hutie played a obvious role in tax burden and property proof. Neverthe- less, the financial institutions have different demands in different stages of two Song ynasties and Hutie itself existed an inevitable shortcom ing, so itwas gradually replaced by Zhenjibu at the pro- phase of the Southern Song ynasty. Hutiewas an interacting tie between the state and the people, which could make the people. s tax burden increaseingly definitive, and guarantee definite prop