A study of regional governments and their financial practices in ancient Japan

本研究的目的是通过对地方金融实践的分析来界定古代日本各个阶段的地方政府。研究结果表明，701年形成的区域金融体系在734年和745年制定措施时进行了结构性改革，以整合区域财政资源并采取更灵活的使用方式。显而易见，地方金融体系与古代中央国家控制地方政府的体系有着密切的联系。而且，显而易见，受当时东亚现状影响的中央政府的政治意图、频繁发生的自然灾害等因素，极大地影响了地区金融体系的设计和实施以及未来的走向。

The objective of this study is to define the various stages of the regional governments in ancient Japan through the analysis of the local financial practices. The study results reveal that the regional financial systems formed in 701 underwent structural reforms when the measures were established in 734 and 745 to consolidate regional fiscal resources and to adopt more flexible use of them. It also becomes clear that the regional financial systems were closely linked to the system of controlling regional governments by the ancient central state. Furthermore, it is evident that such factors as the political intent of the central government influenced by the status quo of Eastern Asia at the time, and natural disasters that frequently occurred, greatly affected the designs and implementation of the regional financial systems and their future directions.