The Liao Dynasty as a political established by the northern nationalities,the nomadic economy and agricultural economy existed side by side.In terms of economic and financial management,the northern official system was in charge of the nomadic economy,while the southern official system was in charge of the agricultural economy.Under the southern official system,the local financial institutions mainly have Wujing fiscal agent(五京计司)and Three money and silks department(三钱帛司),the Wujing fiscal agent includes Nanjing three commissioner,Dongjing ministry of revenue commissioner,Zhongjing ministry of finance commissioner,Shangjing salt and iron commissioner,and the Xijing transport commissioner.Three money silks department includes the money and silks department of Pingzhou states,the money and silks department of Changchun states,and the money and silks department of Liaoxi states,A total of eight.Furthermore,The name of eight financial institutions is different,the establishment time and area is also different.In terms of setting,it has obvious characteristics of being custom-made,adapting to local conditions,phases,and regions,and it is not later than the end of Xingzong(兴宗)and the beginning of Daozong(道宗)that all the constructions are finally completed.The selection of officials of financial institutions is dominated by Han people,and as many as one-third of these officials have served in prime minster.It can be seen that the selection of financial officials is highly valued in the Liao Dynasty,which also highlights the important position of financial institution in the Liao Dynasty.These financial institutions not only played an important role in the revenue and expenditure of the national finance of the Liao Dynasty,but also strongly pushed and promoted the social and economic development of Liao Dynasty,which was unprecedented for the economic development of the northern and northeast regions of China,and innovated the financial management forms of these regions of former dynasty. |