户帖是两宋朝廷编制税租簿与差役簿进而控制地方社会的重要制度之一。在北宋时期,户帖所登记的财产种类不断增加,所记载的财产信息逐渐明晰,在税役负担与财产证明方面起到比较明显的作用。但是,由于两宋时期不同阶段财政制度改革的需要,以及户帖自身存在不可避免的缺陷,户帖在南宋前期逐渐被砧基簿所取代。从这个制度的变迁可以看出,户帖是官府与百姓之间互动的一个纽带,促进了百姓税役负担的明确化,也保障了宋代产权的明晰化,同时也在一定程度上稳定了当时的国家财政。Hutie was one of the important institutions which the court of two Song Dynasties authorized the taxes books and the corvees books to control the local society.In the Northern Song Dynasty,the property kinds,which were registered in the Hutie,gradually increased,and the property information was increasingly clear.Hutie played a obvious role in tax burden and property proof.Nevertheless,the financial institutions have different demands in different stages of two Song Dynasties and Hutie itself existed an inevitable shortcoming,so it was gradually replaced by Zhenjibu at the prophase of the Southern Song Dynasty.Hutie was an interacting tie between the state and the people,which could make the people's tax burden increaseingly definitive,and guarantee definite property-right to keep the state finance stable to some degree.国家社会科学基金项目“宋朝农民生活研究”(08CZS004);教育部人文社科研究项目“宋朝乡村职役研究”(07JC770004);福建省社科规划项目“宋朝农民的生活世界”(2008B113
