总的来说,行中书省制是取代原本的藩镇体系的,其最大的不同,便是原本的节度使是地方军政合一的长官,割据色彩极强,部分忠于朝廷、缴税,部分则不忠于朝廷不缴税;而行中书省,本质上是中央的宰相集团,向各地区派遣出的督察机构,当然之所以如此,也是高岳、杜佑甚至韦皋等方岳,愿意将手中权力和朝廷中枢合并所致:行中书省制的核心,便是“一省一署”,也即是说一个行中书省便只有一个最高官署,由外派的宰相统管,在这个行省里他的权力是无所不包的,所有刺史、县令都听从于他,这样便保障了集权;此外还有个,就是“节制官长”,虽然行中书省的宰相权力很大,可也是有限制的,这种限制来自两方面,一个是朝廷会派遣佐貮官(参知政事)和他“圆议”,辅弼的同时也有监察意味在内,第二个是行中书省宰相是有任期限制的,五年或十年为期,随后或调任或回朝入中书门下的“政事堂”,他的子嗣和部下无权索取旌节,继任者也是由政事堂诸宰相圆议敲定。
在财政方面,陆贽对皇帝说:
此后国计分为三级,即朝廷三司为最高级,行中书省为次级,地方州县为第三级。三级财政每年都得公布“出”和“入”的簿册,两税继续分为三品,一品为“上供”,一品为“留(行中书)省”,还有一品为“留州”,历年增余、足额和亏欠,都由朝廷三司予以检校审核,当然皇帝御用南库,每年三司都会固定准时拨给的,请陛下安心。
行省军制分为两级,一级为“管领军”,一级为“镇戍军”(一些行中书省参知政事级别的方镇,只有镇戍军),前者便等于淮海省的武毅军,而两军调集的鱼符,直接由行中书省中书侍郎(或门下侍郎)掌握,其他人不得经手——其后宣抚兵马使负责前线征伐,行军司马负责平日操练和后勤,至于出兵、调兵的权力则全在行中书省宰相之手。
这是军政剥离的开始,陆贽的长远计划是,将京畿周围的管领军编组为朝廷中央直辖的军队,边地的行中书省则保留管领军、镇戍军,而腹地内陆索性以后只保留镇戍军,“而今天下度支、方镇共养兵七十五万,若行中书省推行十年,希冀可裁减为四十至五十万,沙汰老弱病残,务求兵甲精利、调遣得力,且有水师船队凭借。”
至于管理军队的中枢机构为何,陆贽表示还在圆议之中。
延英殿书案后,皇帝心如死灰,他知道这个国家的宰相集团已抛开他,开始独立组建起能中枢能地方、能军能政、能内能外的机构,什么圆议圆议,圆来圆去,只有朕是被隔绝在这个圆外的。
另外皇帝还明白,官吏选拔上,这群宰相也已和地方上的高岳等实力派达成一致,六品下依旧是“敕授”,铨选归吏部,然则行中书省宰相也有“选人”的定额,称为“省选”;五品到三品下,直接归政事堂“堂除”,即宰相注拟好名单,交给皇帝批复就好;而三品往上,照例还是宰相举荐,再由皇帝“册授”的,不过到了这个地步,皇帝往往也就是个图章罢了。
虽然在延英殿召对中,皇帝也有对国家事务的发言权和督察权,但这种权力已然十分微弱了。
起请文的内容很长,但伴随着宰相们清晰而无微不至的解释,皇帝不能不“明白”:
最后皇帝的手,像是被千百只蚂蚁噬咬般,麻、痛、灼热,笔尖在他的眼中颤抖,他努力想用视线将其控制好,但这笔尖太细,时而清晰,时而又模糊——待到皇帝将“御日影”给写好后,他发觉自己原本漂亮的书法,居然歪斜扭曲了不少。
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