府州户曹职掌与唐前期地方政务运行——以赋税和民事为中心.pdfVIP

摘 要 本文以唐前期府州户曹及其职掌为主要研究对象,从地方政务运行的角度 着眼,对户曹在赋税和民事方面的职掌进行深入分析。本文认为户曹的各项职 掌,都是以其掌管户籍、计帐为基础而发展起来的。 论文主要由四部分组成。 第一部分,对唐前期府州户曹的机构和人员建制及其基本职掌进行探讨。 以《唐六典》相关记载为主要依据,分析户曹机构和人员建制的特点,从一个 侧面揭示出户曹地位的重要。对于户曹在户籍、计帐、道路、逆旅、过所等几 方面的职掌,或总结前人研究成果,或进行简单探讨。而将研究中心放在前辈 学者关注较薄弱的蠲符、逋悬等问题。 第二部分,以蠲符和逋悬为中心,探讨户曹在地方赋税方面的职掌。在传 世史料基础上,通过研究出土文书,分析户曹在地方赋税事务中的具体职掌和 运作程序。本文认为,户曹掌管户籍、计帐,是其参与地方赋税管理的基础。 第三部分,以婚嫁和丧葬为中心,探讨户曹在地方民事方面的职掌。通过 研究出土文书,探讨户曹在掌管民事中的运作程序,同时丰富了对户曹职掌的 了解。并认为,户曹在民事方面的职掌,是基于其掌管户籍、计帐而形成的。 第四部分,通过分析几篇公文书,考察户曹在地方政务运行中的地位和作 用。主要包括,户曹在处理户籍、计帐、逋悬等事务方面与中央的联系,处理 赋税事务与仓曹的联系,以及在其职掌的各个方面与县司的联系等。 关键词:户曹;职掌;地方政务;唐前期 Abstract This thesis pays attention to the responsibilities of Hu Sect户曹 in prefectures in the early Tang Dynasty. It has eyes on administrative operation of the local government in the early Tang Dynasty, and researches into responsibilities of Hu Sect in taxation赋税 and civil matters民事. It is believed that all responsibilities of Hu Sect are based on its responsibility in census register户籍 and account计帐The thesis consists of four partsThe first part researches organizational structure of institution and stuff in Hu Sect. It summarizes and researches responsibilities of Hu Sect. It is believed that all of the others are related to its responsibility in census register and accountThe second part researches into responsibility of Hu Sect in taxation and the concerned administrative operation of the local government. The conclusion is that its responsibility in taxation is based on its responsibility in census register and accountThe third part researches into responsibility of Hu Sect in civil matters and the concerned administrative operation of the local government. The conclusion is that its responsibility in civil matters is extension of its responsibility in census register and accountThe forth part analyzes several documents from Turfan, and researches into status and role of Hu Sect in administrative operation of the local government Key words: Hu Sect户曹; respons