北宋神宗年间,为配合西北拓边,实现对熙河的有效财政管理,并解决兵财分离模式的低效问题,熙河路出现兵财合一的官司并逐渐成为独立高层财政区划。一旦熙河趋于稳定,军事背景削弱,该趋势便明显逆向发展: 各司分离,权力界限清晰,熙河重归陕西高层财政区划。军事背景下,北宋尝试通过地方高层机构军事与财政职能的融合及高层财政区划调整解决熙河财政困局,但中央对地方兵财合一后失控风险的忧虑使此过程充满反复。此外,熙河地方财政机构在本司收支平衡考量下侵夺中央财权反映了军事财政压力下央地财政关系的另一种取向。

During Emperor Shenzong’s reign in Northern Song Dynasty, in order to support the expansion of the northwest border, achieve effective financial management of Xihe Lu(熙河路), and address the inefficiencies of the separation between military and financial management, military-financial integration institutions emerged in Xihe Lu, gradually becoming an independent high-level financial division. During the war, Xihe Lu became an independent high-level financial division. Once stability was achieved in Xihe Lu and military influence waned, there was a significant reversal in this trend: departments were separated, clear power boundaries were established, and Xihe Lu returned to being part of Shaanxi’s high-level financial division. Under military influence, the Northern Song Dynasty attempted to resolve the financial challenges of Xihe Lu by integrating the military and financial functions of local high-level institutions and adjusting high-level financial divisions. However, the central government’s concerns about losing control over local authorities following the integration of military and financial affairs made the process complex and prone to reversals. The encroachment on central financial power by local financial institutions in Xihe Lu, driven by their need to balance revenues and expenditures, reflects another aspect of the central-local financial relationship under military financial pressure.