一、绪论从财政史的层面来看,王安石新法是为了改善因为三冗导致的财政赤字而实行的。本文拟将研究重点放在当时新法欲努力解决的财政问题方面。对此,周藤吉之曾就元丰官制改革引起的户部地位的重新提高、转运使与提举常平使的作用分担、役法的改革和免役钱的征收、坊场在民间的出售、朝廷封桩钱物的建立等进行过细致的研究。宋神宗时期随着王安石实施新法,有关新法的财政交由司农 I. INTRODUCTION From the aspect of fiscal history, the new law of Wang Anshi was implemented to improve the fiscal deficit caused by San-Juan. This article intends to focus its research on the financial issues that the new law was trying to solve. In response, Zeng Fujitsu once again raised the status of the ministry as a result of the official reform in Yuanfeng, transferred the role of general manager of the lifting of the transfer, the reform of the service law and the collection of exempt money, The establishment of the pile of money things have been carefully studied. Song Shenzong period with the implementation of the new law Wang Anshi, the new law of the government by the Secretary of Agriculture