南宋財政における會子の品搭收支

Abstract

The xingzai huizi 行在會子 of the Southern Song government were changed into non-convertible coupons in the fourth year of the Qiandao 乾道 period (1168). These non-convertible coupons could yet better preserve their face value and circulate in the markets because the central and provincial governmental agencies had accepted these huizi at their face value, just as they would have accepted xianqian 見錢. When the government issued the huizi, it esablished the precedent regulating the rate of usable huizi in each item of the income and the expenditures paid in xianqian at the government treasuries. Following this precedent, the huiziwas used together with copper coins and silver taels. P飢da Tefersto the using of various kinds of money according to a rate. In this expression, pin 品 indicates rate, while da 搭 indicates the process of lumping together. The principal items of expenditure were officials' salaries, military officers' salaries, and military provisions. The items of income included all tax payments made in cash, such as zheboqian 折帛錢 and jingzongzhiqian 經總制錢, as well as proceeds from the monopoly of tea and salt. The supervisor in charge of the finance watched over the circulation of the huizi and added adjustments to the pinda rates of both income and expenditures. Up until the ninth year of the Qiandao period (1173), the government roughly built up this system of income and expenditures. Thus, the huizi enlarged its range of circulation, centering itself around the xingzai and the areas stationing large troops, and secondarily extending into the surrounding regions.