摘要
17世纪欧洲各国君主纷纷实行中央集权,同时也初步建立起近代化的财政税收制度。作为德意志的诸侯,勃兰登堡-普鲁士邦的大选侯在其建立自己的国家的过程中逐步建立起两套财税系统,一套是君主个人性质的宫廷财税系统,一套是具有国家公共性质的战争总署财税系统。通过这两套财税系统的运作和发展,大选侯建立起自己的官僚队伍,最大限度地利用有限资源来维持一支常备军,从而走上普鲁士崛起之路。
Princes of Europe adopted Absolutism one after another in seventeenth century,while they established modern institutions of finance and taxation at the preliminary stage.As a duke of Deutschland,when the Great Elector had been founding his own state,two systems of finance and tax came into being in Brandenburg-Prussia：one was the palace taxation system with personal nature of the monarch;the other was the war department taxation system with national public nature.What＇s more,the Great Elector had found his own group of bureaucrat with the building of the two systems.Therefore,he could maximize the use of limited resources to maintain a standing army,which took the rising road of Prussia.
出处
《淮海工学院学报（人文社会科学版）》
2016年第1期75-78,共4页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
勃兰登堡-普鲁士
财税体系
大选侯
公务官房
战争总署
Brandenburg-Prussia
finances and tax system
the Great Elector
Amtskammer
General War Commission
