摘要
(1)
Kung Shih K'u, Kung Shih Ch'ien and Kung Yung Ch'ien were vastly different in their functions. However, their differences were not clearly indicated in official histories and scholars of the ancient and modern times were often misled. Recently, two Japanese scholars, Professor Tomi Saeki and Professor Shizuo Sogabe, presented special articles to expound them, yet still failed to clarify their characteristics and errors in the professors' interpretations were frequent. In view of this, the author tries to elucidate their characteristics in accordance with Sung Hui Yao Chi Kao (宋會要輯稿), Hsü Tzu Chih T'ung Chien Ch'ang Pien (續資治通鑑長編) and other writings of the people of the Sung Dynasty.
(2)
Kung Shih Ch'ien was the living allowance granted to officials at fixed scales. They could be spent at the discretion of the officals without giving any statement on expenses. On the other hand, Kung Yung Ch'ien was a kind of special grant-in-aid to the central and district governments and the army and it could be re-granted at the presentation of a statement on expenses when it was used up. Its functions were to meet expenses on the entertainments of officials passing through the district concerned, to reward troops and to meet other special official expenditures.
During the late Northern Sung Dynasty, Kung Shih Ch'ien had to be increased as a result of inflation in economics. Accordingly, there were the terms 'T'ien Chih' 添支 (salary), 'T'ien Chi' 添給 (substance) and the like and all of which had once been grouped under the term 'T'ieh Chih Ch'ien (?職錢) During the Southern Sung period, the amount of Kung Shih Ch'ien granted to officals was again increased and it was given the name 'Chih Po', (支破) meaning expenses defrayed for exceptional cases. As a matter of fact, it was only the enlargement of Kung Shih Ch'ien.
(3)
The officials who were entitled to draw Kung Shih Ch'ien were (a) imperial clansmen, (b) provisional officials and (c) generals at national borders. The amount could be drawn ranging from 10,000 cents(文) to 2,000,000 cents according to an official's position in office. On the other hand, Kung Yung Ch'ien was granted to (a) several departments of the central government, (b) all district governments and (c) the army. The average amount granted was around 2-300,000 cents, but the largest amount could be 10,000,000 cents. It would be re-granted at the request of the officials if the allowance was consumed.
Kung Shih Ch'ien was disbursed annually whereas Kung Yung Ch'ien was defrayed monthly. In most cases the sum of Kung Yung Ch'ien was larger than that of Kung Sze Ch'ien.
(4)
Although Kung Yung Ch'ien was a kind of special allowance granted to a governmental department, it could be used at the discretion of the head of the department concerned. Very often the departmental heads made use of the Kung Yung Ch'ien to attain private or personal ends in the name of official duties. This was the main cause that led to the mixing up of Kung Shih Ch'ien an Kung Yung Ch'ien. In addition, Kung Yung Ch'ien could be used in commercial investments to gain profits and the annual surplus from the profits was 'presented as gift' to their superiors by the departmental heads. Consequently, the functions of Kung Yung Ch'ien were gradually changed and corruption became a common practice of the time. On top of all these, most officials took away all the Kung Yung Ch'ien when they left their posts simply by making a lame excuse that the money was Kung Shih Ch'ien.
(5)
Kung Shih K'u was the department in charge of the miscellaneous expenses of a district goverment. As this department often engaged in the activities of commercial investment, so it could also be regarded as the department of financial affairs of a district government.
Nevertheless, Kung Shih K'u was not generally established; but, as a rule, all district governments were entitled to use Kung Yung Ch'ien. The greater amount of money invested in business by Kung Shih K'u the larger profit gained. Therefore, some district governments made use fo the surplus in printing books and this was the origin of the well-known 'Kung Shih K'u K'e Pen' (公使庫刻本)(the Kung Shih K'u Edition).
At present, there are ten types of books printed by Kung Shih K'u being known to the historians. The information gathered from these books and other relevant books revealed that Kung Shih K'u were established in at least forty-one districts. It is believed that this field can be further elaborated when more appropriate information will be gathered in future.