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传阅:唐朝的财政系统有病

郭建龙

唐朝的财政系统继承自隋代,而隋代的财政系统又部分来自之前的西魏和北周。在这份传承的遗产中,最重要的社会和经济制度(也是不同于其他朝代的制度)是均田制。均田制是一种土地公有制形式。

在中国历史上,出现过三段持续的财政制度周期。第一次从秦汉开始,延续到三国、两晋,并结束于南朝。到了南朝逐渐衰落时,北方的游牧民族将军事劫掠式财政过渡到了定居式财政,并在北魏时由于文成文明太后和孝文帝的改革而得以固定下来,之后传给了东、西魏,再由隋唐所继承。

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