A Study On The Finance Of Local Government In Han Dynasty

Dynasties of Qin and Han were a key period when the structure of the absolutism and centralization was established in Chinese ancient society. And its financial mechanisms also became highly centralised. The emperor ruled a vast extent of land in Han dynasty, So he had to adopt classification management, and accordingly gave the local government some financial rights and functions. In this centralised finance system, the financial function of local government was strengthened, and formed a set of local financial system, including local financial operations, financial revenues and expenditures, financial management, financial supervision, etc.The first chapter discusses the financial relationship between central and local government in Han dynasty. In general, the financial allocation between central and local finance was centralised by central government. However, it was also subject to the balance of centralization and decentralization forces. When the ruling ability of central government became weaker, local forces would strengthen the financial power. In Han dynasty, the contest between central and local financial allocation embodied three aspects, the power of administering the country, the power of making salt and iron, the power of minting coins. The system of Shangji is an important way to control local finance for central government in Han dynasty. From financial remainder and financial flexibility , local governments had some rights of financial earning and spengding in practice to a certian extent.The second chapter makes an analysis of the operating mechanism of local finance in Han dynasty. Generally speaking, the financial system of local government was divided into two levels in Han dynasty, Jun and Xian. And Zhou was not included. After the middle of Han dynasty, with the local administrative center transfering to Jun, Jun government played an important role increasingly in the local finance mechanism. According to the financial functions, local officials could be divided into three types, financal "minister", "warehouseman", and "dispatcher". In Han dynasty the operating mechanism of local finance basically had two kind of ways, Jizui and Qihui.The third chapter analyzes systematically taxes and public imposition of local government in Han dynasty. The taxes and public imposition of local finance are very complex in practice, in relation to the household, measuring of land, converting of grain, transportation, etc. And it is a "system engineering". The legal kain for collection was grain and fodder in Han dynasty. The collection of cloth was not legal kain , and belonged to purchasing behavior of government with mandatory. Strict personal control is the premise of cash collection of government in Han dynasty. Cash for collection mainly include capitation, taxes for military expenditure, property tax, sales tax, etc. The regional difference between Neijun and Bianjun finance was most obvious in Han dynasty. Large numbers of copper coins and food supplies were delivered directly to Bianjun from Neijun, or through allocations of Dasinong.The fourth chapter carries out a research on expenditure structure and regional differences of local finance in Han dynasty. Offical salary is the best part of government expenditure. Offical salary mostly was delivered to Bianjun from Neijun. In Han dynasty, Postal expenses involved accommodation, food and dawk which were provided to officals passing by. It was the local government's heavy deadweight. The administrative office expenses often were called Caiyongqian and it was related to the strict system of documents in Han dynasty. Local charity pension targeted those who have no kin and cannot support themselves, and refugees, mortuary family, etc. A huge amount of transport costs were mainly due to great demand for food and low grain production in Bianjun area Therefore, large numbers of supplies were delivered to Bianjun area. The local government adopted the policies of impressment and employment to solve transportation problem in Han dynasty.The fifth chapter will clarify management system of local finance in Han dynasty. Pingjia was the system of government's making a fixed price on commodities termly, and it would play the role of monetary assessment. In the management system of local finance, many kinds of account books were used widely. Each official property was made an entry in account books. This rigorous management system of local finance required financial personnels should learn "calculation" technique, "accounting" technique, and "weights and measures" technique.The sixth chapter will emphasize financial supervision of local government in Han dynasty. The financial supervision system of local government included Cishibu and Duyoubu. The Cishibu had the right to supervise the finance of Jun government, and the Duyoubu supervised the finance of Xian government. At the same time, large numbers of account books also provided favorable conditions for financial supervision of local government. Checking accounts was the most effective means to supervise local finance. And it could be divided into three ways, checking of single account, checking among accounts, checking between accounts and stocks.The seventh chapter will makes an analysis of local finance in Han dynasty. Local finance made progress in many ways in Han dynasty. However, after analyzing the local finance in Han dynasty, you could find many antinomies, for example, centralization and lack of autonomy, central policy and local reality, rigorous accounts and false accounts, financal legalization and institutional defects.