지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Both Taxation Commission (戶部) and Financial Commission (三司) were the organizations which were established in Goryeo, accepting the system of Tang and Song separately. Taxation Commission succeeded to the former Ministry of disbursements (倉部) when three Ministries and six Departments (3省6部) of Tang were introduced into Goryeo. They were the system of the centralized political administration which were made for the nation to govern the people directly on the base of the Confucian political idea.
Financial Commission was also established, accepting the system of Sung in the process of readjusting the system at the beginning of the founding of the nation. However its appearance had a different background as compared with that of Financial Commission of Song. Financial Commission of Song was the organization which combined the former Taxation Commission with the new Ministry of Salt and Iron (鹽鐵部) and Ministry of Finance (度支部), to strengthen the faculty of Taxation Commission at the latter of Tang.
Financial Commission of Song only strengthened the faculty more than Taxation Commission. Its character was basically the same of that of the former Taxation Commission. Thus Taxation Commission and Financial Commission were established in the different period in China because they were the economic and financial organizations of the same character. At the beginning of Song, Financial Commission and Taxation Commission had ever existed in the same period. But Taxation Commission was not a independent organization but a department under Financial Commission at that time.
However these two organizations of Goryeo were established independently in the same period and they carried out the different faculties. Even though Taxation Commission and Financial Commission of Goryeo had the same tides as those of Tang and Song, they were much different from those of Tang and Song in the essential contents such as structures, faculties, etc. That is to say, Taxation Commission of Goryeo shared the business that the headquarters of Taxation Commission of Tang took charge of and Financial Commission shared the business that Ministry of Finance (度支), Ministry of Grain Storehouse (倉部) and Ministry of Goods Storehouse (金部) took charge of. It suggests a lot of things that the time when the three belonged Ministry (屬司) of Taxation Commission at the beginning of Goryeo disappeared corresponded with the time when Financial Commission appeared.
Though both Taxation Commission and Financial Commission of Goryeo accepted the system of Tang and Song separately, their structure and administration were different from those of Tang and Song. That's because the characteristic of Goryeo different from China in economic and financial scale such as population, territory, resources, etc. was reflected in establishment and adminstration of the financial organization.
Financial Commission was also established, accepting the system of Sung in the process of readjusting the system at the beginning of the founding of the nation. However its appearance had a different background as compared with that of Financial Commission of Song. Financial Commission of Song was the organization which combined the former Taxation Commission with the new Ministry of Salt and Iron (鹽鐵部) and Ministry of Finance (度支部), to strengthen the faculty of Taxation Commission at the latter of Tang.
Financial Commission of Song only strengthened the faculty more than Taxation Commission. Its character was basically the same of that of the former Taxation Commission. Thus Taxation Commission and Financial Commission were established in the different period in China because they were the economic and financial organizations of the same character. At the beginning of Song, Financial Commission and Taxation Commission had ever existed in the same period. But Taxation Commission was not a independent organization but a department under Financial Commission at that time.
However these two organizations of Goryeo were established independently in the same period and they carried out the different faculties. Even though Taxation Commission and Financial Commission of Goryeo had the same tides as those of Tang and Song, they were much different from those of Tang and Song in the essential contents such as structures, faculties, etc. That is to say, Taxation Commission of Goryeo shared the business that the headquarters of Taxation Commission of Tang took charge of and Financial Commission shared the business that Ministry of Finance (度支), Ministry of Grain Storehouse (倉部) and Ministry of Goods Storehouse (金部) took charge of. It suggests a lot of things that the time when the three belonged Ministry (屬司) of Taxation Commission at the beginning of Goryeo disappeared corresponded with the time when Financial Commission appeared.
Though both Taxation Commission and Financial Commission of Goryeo accepted the system of Tang and Song separately, their structure and administration were different from those of Tang and Song. That's because the characteristic of Goryeo different from China in economic and financial scale such as population, territory, resources, etc. was reflected in establishment and adminstration of the financial organization.
목차
Ⅰ. 머리말
Ⅱ. 호부와 삼사의 설치 배경
Ⅲ. 호부의 삼사의 조직과 관원 구성
Ⅳ. 호부와 삼사의 기능
Ⅴ. 맺음말
〈Abstract〉
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