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郭浩博士撰写的《汉代地方财政研究》一书由山东大学出版社于2011年11月正式出版。全书分七章,共30余万字。此书取材广博,资料翔实,引用大量简牍资料,具有一定的前沿性和学术性。对于汉代中央与地方的财政关系,该书从运输成本、财政赈济、地方计划外收入、财政运作等角度展开,通过提出“财政变通”的概念,来诠释汉代地方财政存留问题;对于汉代地方财政机制,书中将汉代地方官吏分为财政总理型、保管型、征调型三种职能类型,并选取“计最”、“期会”两个视角来动态
Written by Dr. Guo Hao << Han Dynasty local financial research >> a book by Shandong University Press in November 2011 formally published. The book is divided into seven chapters, a total of more than 30 words. This book draws extensive, informative and informative, quoted a large number of Jane 牍 information, with a certain degree of cutting-edge and academic. For the financial relations between the Central Government and local governments in the Han Dynasty, the book begins with the perspectives of transportation costs, financial relief, local unplanned income, and financial operations. The paper presents the concept of “financial flexibility” to explain the problem of local fiscal retention in the Han Dynasty. Local financial mechanism, the book will be divided into local officials in the Han Dynasty financial prime minister, custodial, requisitioned three types of functions, and select “count most ”, “period will ” two perspectives to dynamic