A Study On The Financial System Of The Central Government After The Reform Of Yuanfeng In The Northern Song Dynasty

The Song Dynasty attacked the system of Tang and Five Dynasties and formed a unique political system.Before the reform of Yuan Feng,it formed a situation in which Zhongshu was in charge of government,the Privy was in charge of troops,and the three ministries managed finances.During the reign of Shenzong in Song Dynasty and Yuanfeng in Tang Dynasty,the official system was reformed in imitation of the Six Classics of the Tang Dynasty,and the three ministries were returned to the household department.The household department became the most important institution of the state finance,forming a situation in which the three carriages of the internal finance,the household Finance and the court finance went hand in hand.In the reform of official system,it is not only three provinces and six ministries,but also nine temples and five prisons that resume their functions.In the financial operation after the restructuring,the financial system,the provincial Cao and the temple prisoners,and the internal departments of the financial system interact with each other to jointly promote the continuous development of the financial system.After the reform of Yuanfeng,the Ministry of Household,as a state financial institution,has five divisions under its jurisdiction.The Ministry of Household,Zuo Cao,You Cao,Jin Department,Warehouse Department and Duzhi Department jointly form a state financial institution.The Ministry of Household,Zuo Cao,represents the Ministry of Household Finance and is in charge of the Ministry of Household Finance.The Right Cao of the Ministry of Household is the court finance,not in charge of the Ministry of Household,but directly in charge of the Prime Minister,and becomes an independent financial system.During the Yuanyou period,Cao unified the household ministry to the household Ministry for a short time,but most of the time they were still two independent financial systems,forming a situation that the householdministry could not control,resulting in the parallel financial system of the central government.After the reform of Yuanfeng,the central financial system consisted mainly of the household finance system and the court finance system,forming two independent financial systems.The operation of the financial system mainly includes the whole process of revenue and expenditure.The first link is who collects the revenue,what things to collect,how much to collect,how much to complete the revenue link,the second link is what kind of things to store,where to store and who to manage the things to store.The third step is to clarify the type of expenditure,the expenditure organization and the detailed process of expenditure.The fourth link is pre-audit and post-audit to supervise and improve the expenditure process and ensure financial security.The operation of the financial system is to form a complete financial system through financial revenue,storage,expenditure,auditing and other links with the participation of various financial institutions.Financial institutions cooperate with each other to promote the operation of the financial system.