论唐代公廨本钱制度的形成

On the Formation of Public Capital System in Tang Dynasty

摘要: 唐代政府为贴补公费开支而大规模出放公廨本钱，以其息利所得纾缓国家财政的紧张状况。公廨本钱在唐代长期出放的过程中，形成了一套行之有效的运作制度与管理规范，主要包括资金来源、息利支给途径、本利放免制度及建账管理制度诸方面，而元和年间(805~820)宪宗君臣对公廨本钱的整顿从根本上促成了公廨本钱制度的定型，保证了本钱收利的稳定运作，此后直至会昌年间，本钱出放的轨范约束一遵元和制度。

Abstract: In order to subsidize public expenditure, the government of the Tang Dynasty released public capital on a large scale, using its interest income to ease the tension of national finance. During the long-term release of public capital in the Tang Dynasty, a set of effective operating systems and management norms were formed, mainly including the source of funds, the way of interest and profit payment, the system of releasing and exempting principal and interest, and the system of account establishment and management. The rectification of public capital by Xianzong Junchen in the year of Yuanhe (805~820) fundamentally contributed to the finalization of the public capital system and ensured the stable operation of capital and profit collection. From then on to the year of Huichang, the standard of capital release restricts the compliance and system.