| Finance is the state’s acquisition and use of social property management.The Jin Dynasty continued the Tang,Liao and Song Dynasties,and it opened the Yuan,Ming and Qing Dynasties,with the history of 100 years.As a northern national dynasty in the period of division,it has its own unique financial characteristics.This paper examines the general appearance of the financial history of the Jin Dynasty from four aspects: financial organization,financial system operation,financial revenue and financial expenditure to explore the characteristics of the times and nation.In addition to the introduction and conclusion,this article is divided into four parts:The first chapter,the central and local financial institutions and financial powers of Jin Dynasty.At the beginning of Jin Dynasty,Jurchen failed to set up an organization to manage the national finance.Only after Xi Zong(熙宗)successfully controlled the local finance,he set up the central organization of financial management.In Jin Dynasty,the ministry of revenue did not follow the division of the former Zhu Si(诸司),but ruled by Ke(科)governance matters.Zhang Zong(章宗)Dynasty reduced ministry of revenue affairs in order to meet military and political expenditure,improve financial efficiency and increase financial revenue,and set up the system of San Si(三司),which was different from that of the Tang and Song dynasties.It has formed a national central financial management system with San Si(三司)as the main part and ministry of revenue as the auxiliary part.In the fourth year of Xuan Zong(宣宗)Zhenyou(贞佑)(1216),San Si(三司)was finally dismissed and withdrawn influenced by the invading and seizing of the local property,the falling of the territory and the opposition of the ministers.The ministry of revenue once again become central financial management organization.Outside the ministry of revenue(San Si),the department of state affairs as the highest administrative body of the state,coordinating the overall financial situation of the state,having the power to adjudicate and rule on financial affairs.Left storage bureau,You Zang Ku(右藏库)and Tai Cang(太仓)under the jurisdiction of the Imperial College of Tai Fu Jian(太府监)are the storage places of the wealth and gifts of the Outer Court,chiefly under the control of the courtier of ministry of revenue.The emperor is in charge of Inner court depot,under the jurisdiction of court ceremonial institute is the storage place of Inner Treasury.Central Government in financial audit,inspection and supervision,there are multiple levels of checks and audits,mainly including Shang Shu minister Zuo SI(左司)office manager oversaw financial documents of the ministry of revenue,and internal self-audit and checking of internal financial documents of ministry of revenue(San Si).Since Hai Ling Dynasty,the function of Yu Shi Tai(御史台)in Financial Supervision is more and more obvious,and it has the power to supervise the edict of ministry of revenue and department of state affairs,the scope of financial supervision extends continuously,and the right of financial supervision power enhanced constantly.Transport commission is the competent authority in charge of the collection of taxes along the way,and plays a leading role in local financial affairs.It is responsible for urging the collection and allocation of taxes along the way,and interacts with other institutions at Lu(路)in the overall planning of various taxes,inspection and arrangement,and allocation of money and grains.The Salt Commissioner is an organization specializing in the management of salt affairs,which is mainly responsible for turning the monopolized salt sold in the roads into wealth.Ti Xing Si(提刑司)(An Cha Si)is the local financial supervision body,which is responsible for local financial supervision and directly participates in specific financial affairs.As a local administrative organ,Bing Ma Du Zong Guan Fu(兵马都总管府)undertakes the household registration,taxation and other matters related to finance.Fu(府)Zhou(州)county are local secondary and tertiary establishments,as well as specific executive units of local finance.They are mainly responsible for the collection of taxes,handing in of taxes and local financial expenditures.Fu(府)Zhou(州)are the complete financial management units under the administration of the Highway,while the majority of the prefectures and county finance is directly managed by Fu(府)Zhou(州),and is not a real financial management level.Battalion and company is a local organization that integrates military and political affairs.It is also a second-level structure in parallel with the Fu(府)Zhou(州),it is in charge of the collection of bull tax.Taxes are not turned over to the Central Government.These Taxes is mainly used for internal financial expenditure and has a great deal of financial autonomy.Battalion and company is another complete financial management unit under the Lu(路).The second chapter,the central and local finance operation of Jin Dynasty.The financial affairs of the State revolve around the operation of ministry of revenue(San Si).Lu(路)Fu(府)Zhou(州)county usually use documents such as"appeals document"and"Die(牒)"as uplift documents when transmitting such financial information as taxes,salt classes and household registration data to higher authorities,but the county can only use the appeals document to submit up.After arriving at ministry of revenue,the local financial documents shall,according to the specific contents,be submitted to the clerks of one of the five divisions for undertaking,who shall draw up a preliminary solution or result,successively,the Han Ren Si(汉人司)supervising manager(主事)and Nv Zhen Si(女真司)supervising manager agreed,and then,there was the examination of Yuan Wai Lang(员外郎)and Lang Zhong(郎中),after the handing over to deputy minister and the minister will do the final ruling within ministry of revenue.The financial standing shall be decided and decreed by ministry of revenue and Urban-Rural Development itself,while the non-financial standing shall distribute the final solution and result to the principal,and the principal shall present the solution or result to the minister Zuo SI(左司),which shall be transferred to the prime minister for official reply after being checked,agreed upon and drafted by the officials of the Zuo Si(左司),and then the prime minister shall transmit the financial information to the emperor through two ways,namely,making a prelude to the emperor or making a memorial to the rulings,and the emperor shall make the final ruling.The emperor issued financial orders,mainly in the form of"imperial proclamation","Zhao(诏)"and"Chi(敕)".After the Prime Minister received the decree,select grand council’s document as the next line of official documents,according to the content of the left Secretary to use different card symbols,they will be issued to ministry of revenue orders,by ministry of revenue responsible for specific implementation.Ministry of revenue often cooperates with the Gong Bu(工部)department ceremonies and Bing Bu(兵部)on such matters as the construction of palaces,the construction of temples and the manufacture of military weapons,as well as with institute of academicians and court ceremonial institute on such matters as the drafting of imperial edicts,the making of edicts and the financial expenditure.Ministry of revenue shall communicate with levelling agencies by selecting Bu Guan(部关),when ministry of revenue directing subordinate agencies,select official documents of the types of"Fu(符)""Tie(帖)"and"Die(牒)".After receiving orders from their superiors,local institutions will adopt different forms of documents to their subordinates for implementation.Transport commission in the command of official business,will choose the"Die(牒)"as the following documents,and sometimes use"coupons"and"Tie(帖)"as a document to withdraw material.When directing the financial affairs,Lu(路)Fu(府)Zhou(州)county choose"Tie(帖)","Bang(榜)","Yin(引)"and other types of documents as the following documents.In addition,San Si(三司)in the financial operation,commissioners of three departments to oversee the San Si(三司)of finance,Fu Shi(副使)Qian San Si Shi(签三司事)and Tong Qian San Si Shi(同签三司事)overall planning,judges,auditors governors and officials responsible for specific operations.Different from ministry of revenue,the San Si‘(三司)documents can be sent to the Prime minister and the emperor without Zuo Si(左司),thus maintaining the financial operation of the country.The third chapter,financial revenue of Jin Dynasty.Tax income,industrial and commercial income,public property income and special income are the four aspects of financial income in Jin Dynasty.Tax revenue includes Two-tax,property tax for Jurchen People,household tax,tax of material resources or wealth,miscellaneous taxes.The income of industry and commerce includes salt class,wine class,market tax,gold and silver pit tax,buying and business tax,copper,vinegar,market tax and customs duty.Special income includes Song Dynasty year annual payments,war plunder,sale,alancing sales and purchases of grains to control prices,currency,confiscation,etc.The financial revenue of the Jin Dynasty was divided into conventional and non-conventional revenue,taxes on salt and wine,tax on gold and silver,taxes on buying and selling,taxes on commerce,copper and vinegar,municipal taxes,customs duties,land income,annual payments etc.These revenues are relatively stable and have specific collection criteria,which vary occasionally but are regular.Miscellaneous taxes,tax for repairing Yellow River dikes Coins and Mulberry Paper Money,war plunder,sale,balancing sales and purchases of grains to control prices,confiscation are unconventional financial revenues,which are unstable,frequently changing and random.In Jin Dynasty,the country’s regular annual revenue is about 6923 ten-thousand-yuan,unconventional revenue is about 1342482 ten thousand yuan.Two-tax,salt class income,military money income and farmland income(land rent)constitute the main revenue sources of the Jin Dynasty.Among all kinds of conventional revenue,the double taxation revenue were the highest,accounting for 28.16%,followed by salt revenue,accounting for 17.48%.In addition,the income derived from military funds and the income derived from farmland(land rent for official farmland)should not be overlooked,accounting for 14.44% and14.08% respectively of the regular fiscal income.In order to alleviate the financial pressure caused by the huge military expenditure in wartime,Jurchen rulers sometimes issued more paper money,tightened the ban,increased donations and sold ultimatums.In addition,the Jin Dynasty also had two types of financial revenue that deserved attention.One was the Song Dynasty annual payments.Compared with the previous dynasties in the Central Plains,this kind of revenue was a unique historical revenue,accounting for a total of 90 ten thousand tons of discounted money,accounting for 1.3%.The other is Jin Chao’s newly created property tax for Jurchen People,which is specifically imposed on battalion and company,with a total discount of 145588,accounting for 0.21%.The fourth chapter,financial expenditure of Jin Dynasty.The imperial expenditure,the official salary expenditure,the military expenditure and the national public expenditure are the four aspects of the fiscal expenditure in Jin Dynasty.The imperial expenditures include the personal expenses of the emperors,the East Palace,the Harem,the princes,the princesses,the eunuchs and the palace ladies;the official X salaries include the official salaries and the clerk salaries;the military expenditures include the military salaries,rewards and gifts,and the consumption of military supplies;and the state public expenditures include the expenses for tea making,transportation facilities,water treatment,relief,education and religion.The financial expenditures of the Jin Dynasty were divided into conventional and irregular ones.The personal expenditures of the emperors(eating and hunting),the expenses of the harem,the expenses of the eastern palace,the expenses of the kings,the princess,the eunuchs,the expenses of the palace women,the salaries of the central officials,the salaries of the local officials,the salaries of the central officials,the salaries of the local officials,the salaries of the official officials,the salaries of the regular troops,the salaries of the irregular troops,the expenses for supplementing horse money for town defense,the expenses for rewards and gifts(the subsidies for the old soldiers of the various armies),the expenses for consumption of military supplies(the expenses for grain consumption and the expenses for raising horses),(questionable)tea,transportation facilities,(ordinary)water control,(ordinary)relief,pension education,sacrificial offerings(sacrificial offerings,sacrifices and ceremonies)and so on were regular financial expenditures.These expenditures were relatively stable.There were specific expenditure standards,but they were regular in nature.Personal expenditures of emperors(clothing and accessories),expenditures for awarding sergeants,consumption of military supplies(weapons and equipment),control of floods(serious floods),relief for victims(serious natural disasters),sacrifices(suburban sacrifices),religion and so on are unconventional financial expenditures.These expenditures are unstable,have no specific expenditure standards,are subject to specific circumstances,and are random.There is a golden generation,and the country’s regular fiscal expenditure is about 5235 ten thousand.In Jin Dynasty,the expenditure of local official salary,the expenditure of regular military salaries and the consumption of military supplies were the three main financial expenditures.The official salary disbursement money is 3822 ten thousand,occupies the proportion 73.018%,is the Jin Dynasty regular finance disbursement majority.Among them the local official salary expenditure occupies the absolute superiority,the expenditure money is 3331 ten thousand,occupies the proportion 63.639%.Second,the regular military expenditure of 538 ten thousand,accounting for 10.269%,munitions consumption of342 ten thousand,accounting for 6.5310%.The royal family expenditure accounts for1.372% of the regular financial expenditure,according to the known amount,the imperial harem expense and the various kings,the princess expense is the royal family main expenditure.Public expenditure accounts for 6.291% of regular fiscal expenditure,of which tea expenditure,relief expenditure and water control expenditure constitute the main part.Among all kinds of expenditures,(questionable)tea expenditures deserve attention.Tea was once a way for the state to earn revenue from official sales,but the Jin spent at least 100 ten thousand tons,or 1.91%,on it each year,making it a major expenditure.Expenditure on water control is variable,peaking at 14275 ten thousand,an important burden on the state treasury.In Conclusion,at the beginning of the founding of the People’s Republic of Jurchen,relying on its own powerful force,the state treasury was extremely full of wealth.Through the reform of Tai Zong(太宗),Xi Zong(熙宗)and Hai Ling(海陵),the Jin Dynasty gradually established the financial management system with the basic model of Tang,Liao and Song Dynasties.To the Shi Zong(世宗)Dynasty,the Jin Dynasty finally established a complete financial system.For a long time after that,the Jin Dynasty had more revenue than expenditure and a partial surplus.Mongolia’s massive invasion of the Jin Dynasty,resulting in high fiscal expenditure has been.After emperor Xuan Zong(宣宗)moved to the south,the Jin Dynasty’s finances collapsed completely and its income exceeded its expenditure for a long time.In order to cope with the continuous increase of financial expenditure,Jin Ting collected money from the people crazily,intensified internal contradictions,which caused civil unrest,and it seriously weakened the ruling foundation,and was defeated by the joint strangulation of Mongolia and the Southern Song Dynasty. |
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