Abstract
This article analyzes the special historical characteristics of prefecture-level regional financial administration during the latter half of the Tang Dynasty, which had as its primary revenue source the twice-a-year tax legally established in 780. Prefectural financial administration during this period consisted of three components: the portion of the twice-a-year tax retained by prefectures (liuzhou), "money for public use" (gongyongqian), and the ever-normal and charity granaries (changping yicang). Each of these elements made its appearance at separate times from the Northern Wei to the Sui. Following the establishment of the twice-a-year tax law, they became consolidated as components of prefectural financial administration at the beginning of the ninth century. At the same time, these components of prefectural financial administration became subject to the control of the central government, especially with regard to the "money for public use," the section over which prefectures exercised the broadest discretion. In the early Northern Song, at the end of the tenth century, all revenue sources (beyond those used to meet obligatory expenses such as the stipends of bureaucrats) came to be retrieved by the central government, and prefectural financial administration came to be placed directly under central control.