CAJ | 학술논문

“理财”在宋时被提到前所未有的高度，虽然宋时的经济得到极大的发展，甚至繁荣程度空前，但是政府却一直财政拮据，人不敷出。“军国所资，咸出于租调”，北宋的田赋收入占国家财政收入的大半，所以政府对田赋的管理是财政管理中最重要的一环。北宋政府对田赋的管理比较完备，具有复杂性、多变性等特点；中央政府希望通过调整赋税来实现治理国家的目的，必须关注区域性、土地增减以及赋税执行人等变动因素。
“리재”재송시피제도전소미유적고도，수연송시적경제득도겁대적발전，심지번영정도공전，단시정부각일직재정길거，인불부출。“군국소자，함출우조조”，북송적전부수입점국가재정수입적대반，소이정부대전부적관리시재정관리중최중요적일배。북송정부대전부적관리비교완비，구유복잡성、다변성등특점；중앙정부희망통과조정부세래실현치리국가적목적，필수관주구역성、토지증감이급부세집행인등변동인소。
＂Financing＂was elevated to unprecedented height in the Song dynasty. Although the economy at that time achieved great development, even reached an unparalleled prosperity, the government always encountered financial embarrassments, and as a result, it could not make ends meet. Both the expenditure of countries and the army funding come from the rent and taxes of farmland. The rent and taxes of land of Earlier Song Dynasty took up most half of the country＇s financial revenues, so the government for land management was the most important part in financial management. The farmland taxes management of the Earlier Song government was relatively complete and comprehensive, at the same time, it was characteristic of complexity and variability. If the central government hoped to achieve the object of governing the whole country by adjusting the taxes, then it had to pay attention to the variable factors, such as region, the increase or decrease of farmland, the taxes collectors.