宋代的和预买绢制度,或称“和买”、“和买绢”、“预买绢”、“和预买绸绢”,是关系到宋代纺织业和政府财政收支的一项重要制度。该制度最后变成“最为流弊之极”的赋税剥削制度,当为不刊之论。然而,学术界往往以折帛钱的出现作为该制度变成赋税的标志,笔者却以为不妥。对该制度变质的性质,迄今未见有专文做出分析论证。下面谈谈我对这些问题的看法,欢迎方家指正。 The Song Dynasty’s pre-purchase of silk system, or “and buy,” “and buy silk,” “pre-purchase silk,” and “pre-purchase of silk,” is an important system. The system eventually turned into “the most abominable” tax exploit system, should not be published. However, academic circles often take the appearance of discount money as a sign that the system becomes tax-paying, but the author thinks it is not proper. To the nature of the system deterioration, so far no special text to make analysis and demonstration. Here to talk about my views on these issues, welcome to correct Fang Fang.