宋以前禁榷经营管理集中于中央,其程度与中央获得禁榷利润多寡成正比。宋代随着商品经济发展和商人的介入,禁榷国营松弛、管理权逐渐下放,而利润却进一步向中央集中,以至禁榷之利作为货币收入超过农业税,成为国家财政主要支柱。这一现象值得今世关注和思考。 Before the Song banned the operation and management focused on the central government, its extent and the central government obtained a direct comparison of profit. In the Song Dynasty, with the development of commodity economy and the involvement of merchants, the state banned and the management power was gradually decentralized. However, profits were further concentrated to the central government. As a result, the profit from taxation exceeded the agricultural tax as the money income and became the main pillar of the national finance. This phenomenon is worth paying attention and thinking in this world.