テューダー期財務府出納部の財務行政 : 支払い指定(assignment)制度を中心として

The Financial Administration of the Receipt of the Exchequer : the analysis of the system of assignment

Inai Taro

史学研究

The Review of the Study of History : Shigaku Kenkyu

[PISSN] 0386-9342

[NCID] AN00100206

In the royal financial administration of medieval England, the Exchequer functioned as the main department. The system of assignment was one of the important ways to receipt and issue the money which was used in the Exchequer from mid-14th century to mid-17th century.

In former studies, the role of this system has been underestimated. It has been said that this system was the obstacle of the financial administration of the Exchequer, and it was one of the reasons why the Exchequer was on the decline from Lancasterian period to mid-Tudor period. The purpose of this article is to re-examin this estimation of this system. The authours's argument is as follows;

(1) The function of this system is devided into four types. The function was very defferent by each period, espicially changed at York and Cromwellian period.

(2) Through this system, the Exchequer continued to function as the main department with the king's Chamber in the financial system.

(3) As the result, the development of this system gave the opportunity to reform the accounting system of the Exchequer to the efficient one. The Exchequer, therefore, is not always unchaned nor conservative.

The conclusion is that the Exchequer functioned as the main department in the financial system with the Chamber even in York and early Tudor period through the system of assignment. The second is it was recovering the size of the revenue enough to be the main department and efficiently changing the accounting system by the reform of 1554. Therefore, the Exchequer was not always unchanged nor conversative.

General history of Europe [ 230 ]

jpn

広島史学研究会

[ISSN] 0386-9342

[NCID] AN00100206