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song dai de shen ji
Author(s): 
Pages: 27-29
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  三部勾院盐铁三司使比部帐籍真宗枢密属官太府寺分掌;
Abstract: <正> 一、三司的审计 宋初,沿五代旧制,以盐铁使、度支使、户部使合称“三司”,总领全国财政,形成宰相主政、枢密主军、计相主财的三权鼎立局面。太宗时曾两度改三司为盐铁、度支、户部三部,分置三使,真宗咸丰六年又将三部合并,重置三司使一员,但保留盐铁副使、判官,度支副使、判官,户部副使、判官,作为三司属官,分掌三部事务。
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