从田赋地丁看晚清奏销制度

• 作 者: 土居智典
• 机 构: 日本广岛大学大学院,
• 出 处: 北大史学
• 发表日期: 2005年00期
• 关键词: 奏销 黄册 户部尚书 咸丰十年 额征 地丁钱粮 议叙 具题 布政使司 府属

清朝依靠奏销(报销)制度掌握全国的财政收支,坚持中央集权的财政控制。以前大部分研究以为太平天国时期奏销制度完全崩溃,清朝的财政运转失灵,王朝趋向灭亡。可是,据《河南钱粮册》等各种财政档案资料,能了解到太平天国时期一度停止的奏销制度,后来复活,奏销册至清朝崩溃时仍继续造册。本文通过分析档案资料中奏销册的提出情况,厘清了晚清奏销制度的运作状况,以考察当时中央的财政掌握力量的实情。

Qing Dynasty rely on the marketing (reimbursement) system to grasp the country’s fiscal revenue and expenditure, adhere to the centralized fiscal control. Most of the previous studies thought that during the Taiping Rebellion the marketing system completely collapsed, the financial operation of the Qing Dynasty failed, and the dynasty tended to perish. However, according to the “Henan Money and Food Book” and other financial archives, we can understand the once stopped marketing system during the Taiping Rebellion. Later it was revived and the book was still kept until the collapse of the Qing Dynasty. This article analyzes the presentation of the documents published in the file, clarifies the operation of the system of playing the sales of late Qing Dynasty, in order to examine the actual situation of the central financial control power.