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本文利用清代的河工钱粮档案记录,复原了乾隆晚期山东额征河银在各州县的征收额度、与地丁银比例等要素,并通过GIS技术呈现其空间面貌。对山东额征河银的分布格局研究发现,清政府在山东的42个州县和4个卫所施行额征河银,但额度分配没有统一标准,少数州县承担了额征河银任务的一半以上;河银认缴的主要州县分布在黄运之间的夹角地带,极易遭到旱涝灾害影响,导致地丁银征收出现困难,进而造成额征河银拖欠现象的风险增高。这一布局特征成为定额河银制度难以持续的重要原因。
In this paper, we use the records of rivers and streams in the Qing Dynasty to restore the money and grain of Shandong Qianzheng He Yin in counties and counties in the late Qianlong. The study on the distribution pattern of Qianzhengheyin in Shandong Province found that the Qing government implemented Qianzhengheyin in 42 counties and 4 health clinics in Shandong Province, but there was no uniform standard for the quota allocation. A few counties and counties assumed the quota More than half of the total. The major counties and districts that Heyin has subscribed to are located in the included angle between Huangyun and Yunluan and are extremely vulnerable to droughts and floods. As a result, it is difficult for them to levy, which increases the risk of default in the default. This feature of layout has become an important reason why the quota river silver system is unsustainable.