Five Dynasties The Historical Trajectory Of The Early Song Dynasty Central Financial Authority Concentrated

The present paper, regarding the last reign of the Tang Dynasty, the Five Dynas- ties, and the beginning of the Song Dynasty as the same research section, gives the first discussion on the less attention topic of the origin of the financial power central- ization in the beginning of the Song dynasty, recognizing that it is finally achieved through several generationslong persistant hard work. This paper is made up of four chapters. The financial system of Shari Shi is an important tool of centralizing the power of the finance, so it is put in the first chapter. The situation of the scattered financial centre comes to an end with the beginning of Shan Sb in the Hou Tang Dynasty. The Emissary of Zhuan Yun, in the Five Dynas- ties, has taken a qualitative change, becoming the forerunner of Emissary of Zhuan Yun of the Song Dyansty. The second chapter deals with the collection of taxes, chief- ly discusses the deprivation on the military governor tax collection. The Five Dynasties take a series of measures in this respect which give some references and inspirations to the Song Dynasty. The last two chapters pay much more attention to the separation of taxes within the ruling class. One is the evolution of the institution of Shang Gong, the other is the emperors collecting money by the storeroom of Nei Ku. Even the Jin Feng has been obviously increased from the Hou Tang Dynasty, so the increase in the Shang Gong is logical. As the phenomenon of withholding the taxes by will is nonexist- ent, the institution of Shang Gong is obviously strengthened. The extensive develop- ment of the function of the Nei Ku has itself become one important means for the emper- ors in the Song Dynasty to control directly the financial power.