宋代的军费管理思想在中国传统军事经济思想中占有重要地位。宋代的军费管理思想强调了军费对国家财力的依赖及影响作用;十分注重纸币制度下由于钞票贬值给军费供给造成的效率损失,提出了用减少发行或回收纸币等方法来规避这些市场风险;在军费来源的管理上,宋人不仅提出了许多增收节支的新老办法,还最早提出了在市场经济条件下军队从事盈利性经营、以补充军费不足的各种主张,这些思想主张中,既有肯定军队在合理范围内从事盈利性经营的内容,也有坚决反对军队不受约束地从事盈利经营的种种理由。 The thought of military administration in Song Dynasty occupies an important position in China’s traditional military economic thought. The thought of military administration in the Song Dynasty emphasized the dependency and influence of military expenditures on state financial resources; paid great attention to the loss of efficiency caused by the devaluation of banknotes in the paper currency system, and proposed ways to avoid these market risks by reducing the issuance or collection of banknotes; In terms of the management of the source of military expenditures, the Song people not only proposed many new and old ways of increasing revenues and reducing expenditures, but also put forward various proposals that the military carried out profit-making operations under the condition of a market economy as early as possible so as to supplement insufficient military spending. These ideas hold that both There are various reasons for affirming that the armed forces are engaged in profit-making operations within a reasonable range and that they have firmly opposed the unfettered arms run by the military.