The Reconstruction Of The Financial Order In The Southern Song Dynasty

After the Jingkang Incident,the Song Dynasty had lost the traditional tax area,and the financial order had also been destroyed.Established in the wartime,the Southern Song government had to confront with the external military pressure and internal contradictions.Therefore,the reconstruction of a stable financial supply and security system,had become a major problem for the Southern Song Dynasty monarch.In the premise of the traditional tax revenue substantially reduced,creating various non-agricultural tax had almost became the only choice for the authority.In the historical context of the further active commodity economy and the influence of monetization,the government of the Southern Song Dynasty was able to build a financial order that relied on the commodity economy.The Yue Zhuang Qian which created in the early time of Southern Song Dynasty is the typical representative of this kind of tax.Yue Zhuang Qian differs from the past pile of the traditional tax collection and tax categories,is the Southern Song Dynasty imperial court to deal with the huge military and directive the local government to storage taxes monthly.It had deeply influenced the construction of the financial system in Southern Song dynasty.At first,the Yue Zhuang Qian was assigned to the West Road in the south of the Yangtze River,and supplied for the Huaihe River.However,with the change of war and policy,these tax had expanded to Jinghu area,and gradually evolved from a wartime fiscal revenue into a normal tax.In this process,the amount of the expropriation was increasing,and the livelihood of the people in the land expropriation became difficult.Therefor,the chancellors had suggest the idea to abolish this tax.But this huge tax had not die out,but kept fixed.Considering it involved the conflict between military expenditure and local finance;it also reflects the contradiction between central government revenue and local fiscal burden in the Southern Song Dynasty.To sum up,in the Southern Song Dynasty to constitute the entire fiscal,tax,Yue Zhuang Qian itself has not accounted for a large proportion,but a common trend on behalf of the Southern Song Dynasty financial structure changes.Though the Yue Zhuang Qian establishment, promotion,and the subsequent of dispute,the basic idea of the government can be watched by financial system design,so as to reveal the basic logic for the Southern Song Dynasty how to survival.