北宋前期由三司主導的國計體系,既繼承前代制度,更是宋初中央集中財權、控御地方的產物。該體系的運作機制與演進過程,與唐宋之際財稅結構及管理體制變化密切相關。宋初三司依托州郡申報的文帳,直接統籌郡計,進而移易兩稅錢物以供全國用度。但受實物財政條件及行政能力限制,三司過分集中全國財政計度與審核權,導致申省文帳大量積壓,影響國計體系正常運作。真宗朝廣泛實行財賦征調立額管理,三司一般不再直接掌控州郡稅賦計征,而是依托各路上供額安排錢物調度變轉;同時,轉運司獲得更多自主權,國家財政計度體系趨于合理,深刻影響了宋代國家財政收支的基本結構。

The national accounting system dominated by the finance commission in the early Northern Song Dynasty was not only an inheritance of the accounting system before, but also a product of the Northern Song centralized financial authority and control over localities. The operation mechanism and evolution of the accounting system are closely related to the changes in the structure and management system of finance and taxation in the Tang and Song dynasties. In the early Song Dynasty, the finance commission relied on the county-to-prefecture detailed accounting reports and statements for direct overall arrangement and then tax-levy on commodity exchange and revenue nationwide. However, due to the limitations of physical financial conditions and administrative capacity, the finance commission overly concentrated the national financial accounting and auditing authority, which led to a large backlog of provincial accounts and affected the normal operation of the national accounting system. During the reign of Emperor Zhenzong, the finance commission generally no longer directly controlled county and prefecture level accounting and taxation, but relied on the amount provided by each provincial authority to arrange the dispatch and transfer of money and goods. At the same time, the fiscal commission enjoyed more autonomy, and the national financial accounting system became increasingly accountable, which profoundly affected the basic structure of the state revenue in the Song Dynasty.