"Zi Bei Song jian guo (960) zhi Yuan feng wu nian (1082), Chao ting yi zhi yi san si zong ling quan guo cai zheng, shi cheng "Ji Sheng", zhang guan hao cheng "Ji xiang", cai quan ji zhong qie zhi zhang guang fan. San si li cai ti zhi de xing cheng, tong Tang Song zhi ji guo jia cai zheng jie gou de zheng ti yan bian mi qie guan lian, qi fen gong mo shi, yun zuo ji zhi you dui Song dai nai zhi hou shi guo jia cai ji zhi du ying xiang shen yuan. Ben shu shu li san si nei bu zu zhi jia gou yu ren shi an pai, ju jiao qi ru he lu xing cai zheng jue ce, du zhi ji hua yu cai wu shen he deng zhi zhang, zai ci ji chu shang, si kao Bei Song cai zheng guan li ti zhi de te dian yu yan hua lu jing."
『自北宋建国 (960) 至元丰五年(1082),朝廷一直以三司总领全国财政,时称《计省》,长官号称《计相》,财权集中且职掌广泛. 三司理财体制的形成,同唐宋之际国家财政结构的整体演变密切关联,其分工模式、运作机制又对宋代乃至后世国家财计制度影响深远. 本书梳理三司内部组织架构与人事安排,聚焦其如何履行财政决策、度支计划与财务审核等职掌,在此基础上,思考北宋财政管理体制的特点与演化路径.』