唐宋至元时期的竹政制度变迁

唐宋之际的竹政制度可分为竹木资源的管控与竹税的征收两大部分。对竹木的管理在宋以前一直以司竹监为主要载体;至宋代,朝廷为加强资源的管理调配,对竹材的抽税转运设计了竹木务制度,又以"监"的形式采取行政手段管控司竹监辖区的竹木产出,企图从生产、运输到售卖各环节建立起国家行政控制下的竹木管理体系。但实际运作中的诸多问题以及商品经济的冲击,又使得制度设计多有变动,难以贯彻,朝廷逐步丧失了对竹木资源的管控。元代正式废止了司竹监,又以货币竹税完全取代了实物税,标志着竹木资源正式摆脱了朝廷的支配,完成了商品化的蜕变。

On the Change of Bamboo Administration System During the Tang,Song and Yuan Dynasties

The system of bamboo administration during the Tang and Song dynasties can be divided into two parts of the management and tax collection. Before the Song Dynasty, the management of bamboos was mainly conducted by Sizhujian. In the Song Dynasty, in order to strengthen the management and allocation of bamboo resources, the government designed a bamboo business system for the tax-drawing and transshipment of bamboos, and monopolized the output of bamboos in the bamboos’ supervisory area in the form of "Jian", in an attempt to establish a national monopoly management mode for production, transportation and sale. However, many problems in the actual operation and the impact of the commodity economy made the system design more changeable and difficult to implement, so the state gradually lost the control of bamboo resources. In the Yuan Dynasty, Sizhujian was formally abolished and the tax was completely replaced by the currency bamboo tax, which symbolized that the bamboo resources were officially free from the control of the government and completed the transformation of commercialization.