The Research On "xianyu" In The Song Dynasty

"Xian yu" was the surplus property that local officials of song dynasty offered up a sacrifice to the central. "Jin xian yu" referred to the behavior that local officials offered the surplus money to the central again. The phenomenon of "Jin xian yu" started at the tang dynasty and it became prosperous in song dynasty. It was the breakthrough point to observe the fiscal relations of central and local. It was also a thorough understanding of song dynasty local fiscal and social problems."Jin xian yu" dated from the tang dynasty. It began in Tang xuanzong period, and then tribute became an important project of local government in the tang dynasty. The dynasty military governor, the envoys, the central financial authority and the finance chiefs had contribution of "xian yu". "Xian yu" was the source of different types of contribution items in the late tang dynasty. "Jin xian yu" spreaded all over the different areas of late tang government. "Jin xian yu" in different administration had different sizes and characteristics in the late of the song dynasty. It barely appeared in Taizu and Taizong period. It began at Zhenzong period, with a large scale. And there were no discussion in regard to it. Because it was still in a reasonable range. In Renzong period, government revenue could not make ends meet, which led to further development of "Jin xian yu". The phenomenon was criticized severely. In Huizong period, "Jin xian yu" became a social custom. Officials at all levels did it emulatively. Due to the fatuous of the emperor and the darkness of political, discussion about the forbidden was less during this period. In Gaozong period, "Jin xian yu" was prevail. After being rejected of the phenomenon, it did not get well. Xiaozong reformed the government and managed strictly, so the phenomenon could be suppressed. The later emperor commanded to ban, but it happened sometimes.The phenomenon appeared frequently in Song dynasty. The central government, local governments of song dynasty could not make ends meet for a long time. In the case of the central enlisted place money, where did "Xian yu" come from? Main source were: increasing taxes; squeezing the monopoly interests; illegal collection; improving business tax.When talked about the "Xian yu",different people had different opinions. Some people didn’t agree about it. Those people could be divided into two parts: radical and mild. Radical intellectuals gave a severe reprimand to Xian yu through three aspects; While mild scholar-bureaucrat against Xian yu by setting a good example to resist it. The people supporting into the Xian yu abandoned the official virtue to join in the army of "Jin xian yu". And some emperor’s attitude toward the event was ambiguous, they forbade it frequently, while at the same time, they accepted it positively."Jin xian yu" exerted a tremendous influence to the present society and the court of song dynasty. One was to making the central supervision weak, which leading to the chaos of local taxation collection. It damaged the civilians state at the bottom of the country. The other was that officials focused on interest, making the emperor chaos. And misjudgment economic situation was bad for the emperor to make the right decision, which also hindered the long-term development of social economy.Comparing the development and change of the phenomenon of tang and Song dynasty, it could be seen from the development of financial status of tang and song that there were three aspect’s characteristics: the first one was that the central government’s fiscal surveillance blurred gradually, then was that local government gradually had the independent entity, the last one was that the local governments lacked of self protection and supervision of financial management.