王安石 新法과 地方財政-北宋代 財政集權의 地域差 問題와 關聯하여-

Abstract

According to the past research, it seemed to financial centralization was accomplished in the early Song Dynasty. But author grasped financial centralization had been accomplished completely in the late Northern Song Dynasty. In the early Song Dynasty, the government applied its finance to North China as the central figure. And the part of the financial shortage was taken from South China. Therefore differently from financial centralization on the entire area, government performed generous policy to South China. So in Northern Song Dynasty, South China had more financial margin than North China. Up to Ren-zong(仁宗) times, financial operation depended on North China was started to reveal its limitation when armaments expenses were increased due to the war with Xi-Xia(西夏). Therefore from Shen-zong(神宗) times, the government enforced the New Policy and started to plan the financial operation targeted on the whole country. Accordingly the government started to enforce the financial accounts throughly on to South China. And financial accounts was completed as a whole system in Hui-zong(徽宗) times. In Hui-zong(徽宗) times, the government required to South China more assignment money ever than before. Just this point was opposed to the livelihood of the people and moderation asserted by Confucianists in Southern Song Dynasty. So this point made the New Policy estimated negatively by New Confucianists. Because of this influence, they regarded the Wang-an-shi's New Policy as the origin of poverty in local finance of Southern Song Dynasty.