唐代財經專家之分析──兼論唐代士大夫的階級意識與理財觀念

An Analysis of Financial Experts in the T'ang Dynasty ── in Relation to Class Consciousness and Financial Thought of the Gentry in the T'ang Dynasty

如果唐代官僚體系是一個通才型的官僚體系，那麼，社會上某種稀有的專門人才並不因此享有仕宦優勢；因為在通才型官僚體系之下，官員的專業與否，甚少優予考慮（少數例外發生，乃是偶發因素所致。）然而，在面臨某種危機，通才型官僚體系不但考慮、並且進用專家。

The service of financial experts in the non-professional bureaucracy and the problems concerning distributing the tax burden fairly are the two problems dealt with in this article. Written from a historian's point of view, the article looks at political, philosophical, social and financial aspects of the problem but concentrates on the class consciousness and financial thought of the gentry during the T'ang dynasty. These two concepts are the major influence on whether the gentry class and financial experts were in conflict or able to reach a compromise on financial policy. How the gentry resisted against and yet needed financial experts, how the conflicts arose and compromise accomplished between the experts and gentry, how the differences in social background played an important role, and how financial measures taken by the experts opposed the traditional value of Confucian belief in the gentry society are the topics covered in this article.