家国之间：唐元和时期进奉的二重性解读

Between Family and Country： An Interpretation on the Duality of Jinfeng in Yuanhe Period of Tang Dynasty

中文关键词:  中晚唐；唐宪宗；进奉；财政史

英文关键词:the middle and late Tang Dynasty； Tang Xianzong； Jinfeng； duality

中文摘要:

      唐元和时期，宪宗对官员进奉采取了既限制又纵容的双重态度。宪宗通过敕令多次强调禁止无名进奉、税外加征，同时，又以家财、羡余等名义给官员进奉以合理的解释。从助军钱分析可见，朝廷即便在财政紧张的情况下，也没有公开加税，对挪用地方财物助军的行为采取了严格管理，从形式上维护了“不征于人”的形象。这就使得进奉在法令的模糊边缘游走，皇帝和臣子从为国积财、舍家为国出发，赋予了进奉伸缩性的解释。这种家国之间的二重性，再加上出于弥补财政不足及维护政治秩序的现实需要，使得中晚唐的进奉在既调和又冲突中发展。

英文摘要:

      During the Yuanhe period of Tang Dynasty， Emperor Xianzong adopted a dual attitude of restricting and conniv? ing towards officials’ Jinfeng （the act of offering property to the emperor）. Through the royal decree， the imperial court repeat? edly emphasized that it was forbidden to offer property without reasonable reason， and additional tax should not be levied. How? ever， at the same time， the emperor provided reasonable explanations to the officials in the name of private wealth and surplus. From the analysis of financial items to the military aid， it can be seen that the imperial court did not publicly increase taxes even under financial constraints， and adopted strict management of the misappropriation of local government finances to aid the mili? tary， maintaining the image of “not expropriated from people” formally. This made Jinfeng wander on the vague edge of legality and illegality. The emperor and his courtiers thought that the emperor was accumulating wealth for the country and his courtiers were also giving up their family for the country， which made Jinfeng have a flexible interpretation. This duality between family and country， coupled with the practical need to make up for financial deficiencies and maintain political order， made Jinfeng in the middle and late Tang Dynasty develop in harmony and conflict.