浙江师范大学学报：社会科学版
浙江師範大學學報：社會科學版
절강사범대학학보：사회과학판
Journal of Zhejiang Normal University:Social Sciences
2012年
1期
38~48
,共null页
唐五代时期 养老 给侍制度 致仕
唐五代時期 養老 給侍製度 緻仕
당오대시기 양로 급시제도 치사
the senior citizens by the officials） Tang dynasty and the Five Dynas government） ; the zhi shi system ties; supporting the old; the shi lao system （care for （service-based pension schemes for retired government
唐五代时期政府的养老状况可分为养庶民之老、恤鳏寡悼独之老和养官吏之老三个层面：赡养庶民之老的基本政策是授予一定的田地，但免征其赋税，以达到惠养老人的目的，同时，政府将赡养老人的义务以法律的形式委派给其子孙，高年老人还有侍老制度以助其养老，统治者也时常赏赐高年老人；鳏寡悼独者有优惠的恤养政策，对不能自存者，政府还专门以律令的形式作了安排；官吏的养老也与致仕紧密相连。
唐五代時期政府的養老狀況可分為養庶民之老、卹鰥寡悼獨之老和養官吏之老三箇層麵：贍養庶民之老的基本政策是授予一定的田地，但免徵其賦稅，以達到惠養老人的目的，同時，政府將贍養老人的義務以法律的形式委派給其子孫，高年老人還有侍老製度以助其養老，統治者也時常賞賜高年老人；鰥寡悼獨者有優惠的卹養政策，對不能自存者，政府還專門以律令的形式作瞭安排；官吏的養老也與緻仕緊密相連。
당오대시기정부적양로상황가분위양서민지로、휼환과도독지로화양관리지로삼개층면：섬양서민지로적기본정책시수여일정적전지，단면정기부세，이체도혜양노인적목적，동시，정부장섬양노인적의무이법률적형식위파급기자손，고년노인환유시로제도이조기양로，통치자야시상상사고년노인；환과도독자유우혜적휼양정책，대불능자존자，정부환전문이율령적형식작료안배；관리적양로야여치사긴밀상련。
The pension schemes during the Tang dynasty （618 -907） and the succeeding Five Dynasties （907 -960） fell into three categories： pension plans for ordinary people, allowances for the widowed and/or the heirless, and pensions for retired government officials. For the first one, the basic policy was that the government granted a certain number of tax-free cropland to households with senior citizens so as to support the latter; meanwhile, the obligation of supporting the old was legally committed by the government to the descendants of the old. In addition, to people older than 80, the government would arrange professional servants to take care of them, and the rulers would award old people from time to time. For the second one, the government adopted especially favorable policies toward the widowed and/or the heirless; to those who could support themselves, the government promulgated special laws and regulations to guarantee their life. As to the last one, the pensions of government officials were closely related to what and how far they had served the government.
