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雍正帝即位后 ,颁布了严禁督抚收受节礼、禁止部费、禁止捐扣俸工等上谕 ,这实际上否定了存在于康熙中后期的以火耗为主的陋规分配体制。另一方面 ,严峻的亏空又亟待解决。雍正君臣通过奏折来往 ,经过一年多的探讨 ,既弥补无着亏空 ,又提供地方公费与官员养廉的耗羡归公政策最终出台。
After the reign of the emperor Yongzheng, promulgation of the prohibition of custodial reception, prohibition of ministry fees, prohibition of donations of pension workers, etc., which in fact denied the existence of the fire-based distribution system for the unruly regulations that existed in the middle and late Kangxi period. On the other hand, the severe shortfall is yet to be solved. Yongzheng Jun Chen through interlude, after more than a year of discussion, both to make up for a deficit, but also to provide local public officials and officials with the expense of envy sacrifice public policy finally introduced.