( 1)

Reasons: the land equalization system was destroyed and farmers went bankrupt and fled; The government's military system dried up and soldiers fled.

Content: The system of recruiting officers and soldiers is replaced by the system of recruiting guards and border guards.

(2) To a certain extent, the source of troops was ensured and the army was stabilized; Greatly increased the financial burden of the government; Our time has made mercenaries respect themselves, which has laid a hidden danger for the Anshi Rebellion and the separatist regime in the buffer region.