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Jingdong book

中国历代财政改革研究

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Jingdong book

中国历代财政改革研究

Name: 中国历代财政改革研究
Brand: Jingdong book
SKU: 3110203991
Price: 45.54 USD
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党的十一届三中全会以来，全国改革开放日益深入。国家财政在改革中肩负着重大的任务，它既要为全国的改革提供财力上的可靠保证，又要积极进行财政体制的改革，以适应社会主义市场经济体制的发展与完善，促进生产力的提高和经济的繁荣。财政改革的重要性和紧迫性给我们财政理论工作者提出了一个严峻的任务，即不仅要认真总结新中国成立以来尤其是改革开放以来财政改革的经验，研究和吸取国外财政改革中的经验教训，而且要很好地探讨中国历史上的财政改革。搞清历史上财政改革是在什么情况下进行的，其成败得失对政治、经济、军事等起了什么作用，它对今天的财政改革有哪些可资借鉴之处。只有这样，才能兼收并蓄，集古今中外之所长，掌握财政改革的发展规律，更好地为今天的财政改革服务。因为历史是现实的一面镜子，历史的发展包含着上层建筑和经济基础、生产关系和生产力这两大社会基本矛盾的发展运动，反映了财政分配与社会生产的相互关系，财政分配与商品交换的相互关系，财政分配与消费的相互关系，财政分配与价格分配的相互关系。

Catalogue

第一章战国中晚期泰国的财政改革

第一节改革前秦国所面临的社会矛盾

第二节秦孝公时财政改革的主要措施

第三节财政改革的效果与意义

第二章西汉武帝时代的财经改革

第一节危机四伏变革方临的武帝时代

第二节武帝时代的财经改革新举措

第三节武帝时代的财经改革成效与基本评价

第三章西汉中后期的社会危机和王莽财经改革的失败

第一节西汉中后期社会矛盾的全面激化

第二节王莽财经改革“方案”的具体内容

第三节从王莽财经改革失败中得到的启示

第四章魏晋南北朝时期的财政改革

第一节魏晋南北朝时期的社会危机

第二节财政改革的主要内容

第三节财政改革的成效及其评价

第五章隋代文帝时期的财政改革

第一节隋初财政改革前面临的隐患

第二节财政改革的措施及特点

第三节财政改革的成就与评说

第六章唐代中叶的财政改革

第一节唐代中叶出现的各种社会问题

第二节唐代中叶财政改革的重大举措

第三节唐代中叶财政改革的效果及意义

第七章北宋神宗时期的财政改革

第一节北宋中叶积弱积贫程度的加深

第二节北宋中叶王安石主持的财政改革

第三节财政改革的作用与局限

第八章明代隆庆、万历初年的财政改革

第一节洪武至隆庆间的政治经济变化

第二节以“一条鞭”法为核心的财政改革

第三节财政改革的成败与意义

第九章清代雍正时期的财政改革

第一节雍正即位时所面临的诸多社会矛盾

第二节雍正时期财政改革的几项有力措施

第三节雍正时期的财政改革成效与其在清代历史上的地位

Book Abstract

1．财政来源的衰竭

秦国原来是一个游牧部落，农业、工商业经济本来就比较落后。但自春秋时期秦建国（公元前770年）后，由于定居生活，牧畜业退居了次要地位，基础比较落后的农业则成为经济中的主要部门。农业作为主要经济支柱后，比以前有了明显的发展，但这只是和秦以前的农业相比较而言的，至于和其他国家相比还是比较落后。这主要反映在秦国土地大面积的荒芜上：“今秦之地方千里者五，而谷不能处二，田数不满百万”。由此可知，土地能开辟出来加以利用的不到1／2，包括易田在内的农田不到一百万亩。作为以农业经济为主要部门的国家，秦国大部分的土地都得不到开发和充分利用，说明了农业落后的程度。我们知道，春秋时期秦国出现了铁，而且铁已用于农业生产中，20世纪70年代在陕西凤翔发掘的秦公大墓中，出土有三件铁农具。但铁农具在农业生产中的应用却远没有达到普遍的程度，它只能代表生产工具发展的一个尖端，而不能标志铁农具的普及。因此，土地依然得不到开发，稀少的铁器并没有使秦国农业摆脱落后的状况。先进的工具只有掌握在有劳动积极性的劳动者手中，才能真正提高生产力的水平，而秦国在旧的生产关系的制约下并没有创造出这样的条件。就以秦国出现铁农具而言，也不是当时生产力的最高水平，因为在别的国家中已经出现了牛耕，如《国语·晋语》云：“宗庙之牺为畎亩之勤”。水利是反映农业经济发展的一面镜子。在秦孝公重用商鞅改革（公元前356年）以前，农田水利在别国已经很普及了。如魏国早在魏文侯时，兴建“引漳水灌邺”工程，开渠多达十二条，使大面积的盐碱地变为良田。《史记·滑稽列传》云：“西门豹即发民凿十二渠，引河水灌民田，田皆溉。”魏惠王十年（公元前361年），又开凿了运河，引黄河水流入圃田以供灌溉。像这么浩大的水利工程仅在魏国魏惠王即位期间就兴建了三处，而在秦国却很难找到。作为国家财政主要基础的农业竞如此落后，必然会引起财政收入的衰竭。

工商业本来也是国家财政来源的一个重要组成部分，但秦国的工商业比起农业经济来又不占主要位置，若与东方的齐国、魏国等相比更显得落后。就秦国的工商业来说，官营工商业比私人工商业基础要好，如青铜的冶炼技术和铸造水平都较有起色。1978年在陕西宝鸡县杨家沟镇太公庙村发掘的秦墓中，有大型的铜器共八件，这些铜器的精美程度可与西周、春秋时代著名的铜器相媲美。但官手工业主要是为国君宗室服务的，并不能增加国家的财政税收。私人工商业虽然可以征收赋税，但却没有什么发展，像齐国那样的富商大贾在秦国是寥若晨星。史载秦国境内“薮泽、溪谷、名山、大川之材物货宝，又不尽为用”。所谓“不尽为用”，即得不到开发利用，没有成为国家的重要财源。由此也可知秦国工商业的发展程度。为此，商鞅在改革财政时，权衡利弊，实行“重农抑商”政策，保护和优先发展在国民经济中占主要地位的农业，放松对工商业的发展，以尽快建成国家财政的主要来源和税收基础。

在中国古代社会，由于征收人头税，人口的发展也是国家的一个重要财政来源。但秦国的人口发展速度很慢，和各国相比人口是最少的。这主要是旧的生产关系束缚了生产力的发展，广大奴隶和平民生活水平极低，造成人口生殖率下降。更重要的原因是人口死亡率较高，奴隶们和庶民不仅因为生活没有保障而过早夭折，而且还经常被杀害，甚至大批用来殉葬。因此，秦国出现了地旷人稀的现象，国家常为人力缺乏而发愁。“夫秦之所患者，兴兵而伐，则国家贫；安居而农，则敌得休息”。也就是说，国家征兵打仗，就没有人去从事农业，造成国家财政贫乏；如果都让大家去耕地，则又不能去打仗，使敌国借机养兵蓄锐，深感“人不称土也”。另外，在秦国的所有人口中，直接属于国家控制的很少，大部分人口被控制在奴隶主和旧领主贵族的手里。这些人凭借井田制和分封制以及宗法制度把广大的奴隶或农奴据为私有，国君无法向这些私有人口征税。国家掌握的人口只是少数的新兴地主和小自耕农，由于这些人数量极少，是征不到多少赋税的。因此，人口的稀少也造成秦国财政来源的衰竭。

……

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