汉代的中央财政与地方财政

汉代财政,经历了一个由国家财政和皇室财政分立到皇室财政并入国家财政的体制性突变过程。中央大司农财政,主要来源于各地上贡的献费和漕运而来的谷物等;地方郡国在向中央贡纳献费、漕运谷物和扣除日常经费后,仍拥有大量的财物储备。而这部分储备,正是汉代进行财政调度的物质基础。汉代也正是通过各种形式的财政调度,积极地协调中央与地方的财政需求。

The Han Dynasty's Central Finance and Local Finance

The Han Dynasty's finance experienced a process of sudden systematic change from the separation of the national finance and the imperial finance to the integration of both of them. The Central Dasinong Finance, mainly amassed from the tributes provided by each place and the grain transported by water. The local shires still have a plenty of assets reserve after offering the tributes, transporting the grain to the central government and deducting the daily expenditure. The reserve served as the material base of financial allocation of the Han Dynasty. Through all forms of financial allocation, the central and local financial needs were well met and coordinated in Han Dynasty.