Analysis Of The Tang Dynasty Yuan And Annual Fiscal Reform

After the rebellion of An lushan and Shi siming, Tang dynasty was from prosperity to declination when the central regions of economy transferred to the South and the eunuchs domineered in the palace. Tang dynasty even lost its honored status among the national minority areas. In particular, most of the mill tary governors captured many privileges including administrative, military and economic powers which destroyed the old finance system. In AD 805 , Xianzong ascended the throne, he began to reform policies of the country which was the heart of finance system , some finance reformers appeared, such as Lixun, Peiji, Chengyi ect. who punished the corruption and reinforced the system of supervision. Therefore, Tang dynasty accumulated abundant wealth in the exchequer which was the basis of politics and finally created "the Resurgence of Yuanhe " in the midterm of Tang dynasty.The paper analyses the finance reform in the period of Yuanhe which consists of three parts:The first part discusses the reasons of the finance reform. The author analyses the difficulty of finance system in the former dynasty which in the aspects of politics, economy, military and the relationships of the nationalities.The second part analyses the contents of the finance reform in Yuanhe and reveal the organizations, measures, revenue and expenses of the reform.The third part comments the finance reform which not only increased the revenue and strengthened the system of finance supervision but also founded the finance system of "Sansi" . But it could not remedy the crisis of its own and was destroyed because of its corruption and the strike of the rebellion of peasants.