论文部分内容阅读
虚估和实估是理解唐中后期财政制度的关键问题。传统意见认为实估系市场的实际物价 ,虚估是政府制定的不切实际的高物价。本文以为虚、实估起源于虚、实钱 ,以实钱估价物品为实估 ,以虚钱估价物品为虚估 ,其中 ,实估是稳定的 ,而虚估则时常变化。虚、实估之间的差价实际上就是虚、实钱之间的差价。虚钱和虚估本为民间行为 ,肃宗朝得以合法化 ,虚估遂渗入政府的财政收支关系之中 ,唐后期财政收支上的混乱无序 ,皆由此而起。
False estimation and actual estimation are the key issues to understand the financial system in the middle and late Tang Dynasty. The traditional view that the actual estimate of the real market price, false assessment is the government to develop unrealistic high prices. This article is false, the real estimate comes from the virtual, real money, real money to estimate the value of the item as the real value of the virtual item valuation valuation of virtual, of which the actual estimate is stable, but the virtual estimate is often changed. Void, the difference between the actual estimate is virtually empty, the difference between the real money. Virtual money and false estimates of this act as a civil act, the Suzan Dynasty to be legalized, virtual estimates then infiltrated into the government’s relationship between fiscal revenue and expenditure, the Tang Dynasty financial revenue and expenditure on the chaotic disorder, all from that.