论明朝中叶一条鞭法的改革——以庞尚鹏在福建的变革为例  

The Unified Taxation System Reform in Fujian Province In the Middle Period of Ming Dynasty

作　　者：邓智华[1] 

机构地区：[1]青海师范大学人文学院,青海西宁810008

出　　处：《江南大学学报（人文社会科学版）》2007年第3期43-46,90,共5页Journal of Jiangnan University：Humanities & Social Sciences Edition

摘　　要：庞尚鹏,明中叶一条鞭法改革先驱,海内闻名。万历四年(1576)冬至万历六年(1578)夏,他任福建巡抚期间,所行一条鞭法,后成闽省定制。文章从当时其个人身世阅历和福建地方社会经济状况出发,初步考察了他抚闽期间以一条鞭法为重点的系列财政改革,指出他所实行的闽省一条鞭法已初步具有了现代国家财政意义上的基本精神。Pang shangpeng, the forerunner of the taxation system reform in the Ming Dynasty , was famous across the China and overseas. During his governance of Fujian Province form 1576- 1578, he implemented a kind of tax system which integrated the per capita tax with the land taxes and settled a fixed price for the tax paid by a certain amount of currencies. Based on the life experience of Pang shangpeng and the regional economic conditions in that time, this paper highlights a series of reform in monetary policies Pang shangpeng made in his governance time and states out that his tax reform has basically embodies the fundamental spirit in sense of the state＇s fiscal policy.

关 键 词：庞尚鹏 福建 一条鞭法 

分 类 号：K248.3[历史地理—历史学]