五代的財政紀律──以財政官員、暴歛、貪污為中心

Abstract

五代在政治上，承繼唐末藩鎮割據；在財政上，龐大的軍費支出、官員貪歛等問題顯而易見。本文以中央財政的視角切入，探討五代中央財政官員在俸祿結構上的變化、官吏與軍額數量的刪減、助軍費的來源、贍軍的支出。五代整體財政入不敷出，貪官污吏的比例較唐宋高，即使在法律層面想積極抑制貪官的數量，但懲貪最終以政治清算告終，多數貪官並沒有被嚴懲。影響政府財政的開源與節流兩大面向，後梁與後唐皆透過戰爭，獲得為數眾多的羊馬與財貨；南方的閩國、南漢、吳越國等贈與後梁與後唐的助軍費、節日貢獻，以及包括裁減宮人數量等節流措施，也讓後梁與後唐的財政顯得較後晉至後周等三代寬裕，顯示出五代政府對財政管控的紀律。Politically, the Five Dynasties inherited the separatist rule of the late Tang Dynasty; financially, problems such as huge military expenditures and official corruption were obvious. This article takes the perspective of central finance and explores the changes in the salary structure of central financial officials during the Five Dynasties, the reduction in the number of officials and military personnel, the sources of military aid, and the expenditures on supporting the army. The overall fiscal revenue of the Five Dynasties was in deficit, and the proportion of corrupt officials was higher than that of the Tang and Song Dynasties. Even though the legal level wanted to actively curb the number of corrupt officials, the punishment of corruption ultimately ended in political liquidation, and most corrupt officials were not severely punished.In terms of increasing revenue and reducing expenditure, which are two major aspects that affect the government's finances, both Later Liang and Later Tang obtained large numbers of sheep, horses, and wealth through wars; the military aid and festival contributions given to Later Liang and Later Tang by the Min Kingdom, Southern Han, and Wuyue Kingdom in the south, as well as cost-saving measures such as reducing the number of palace maids, also made the finances of Later Liang and Later Tang appear more affluent than those of the three dynasties from Later Jin to Later Zhou, demonstrating the disciplineof the Five Dynasties' government in financial control.