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北宋苏辙面对当时国家财政危机,提出除“害财者”即“丰财”;通过延长贡举时间,废除推恩制度,改革门荫入仕,精简事务来裁汰冗员;通过择任将帅,多养间谍之士,增加土兵,裁减禁军来削减军费;并裁减宗室、漕运和赏赐等“无益之费”;协调中央与地方财政管理权等思想。这些思想,对当代中国正确处理财政管理体制上中央与地方的集权与分权有一定的借鉴意义。
In the face of the financial crisis at the time of the Northern Song Dynasty, Su Zong proposed that in addition to the “financial distress”, that is, “Feng Choi”, the “extortion” should be eliminated by prolonging the time of the tribute, abolishing the system of “ Reduce military expenditures by choosing comrades, increasing numbers of spies, increasing the numbers of native soldiers and cutting down the Forbidden Army; and cutting back on the ”unproductive expenses" such as imperial clan chambers, water transport and rewards, and the coordination of the central and local fiscal management powers. These ideas have some reference to contemporary China in correctly handling the centralization and decentralization of the central and local governments in the fiscal management system.