从太仓库岁入类项看明代财政制度的变迁  

A Study on the Financial System's Transformations in the Ming Dynasty from the Point of Taicangku's Revenue Items

作　　者：苏新红[1] 

机构地区：[1]贵州财经大学财政与税收学院,贵州贵阳550004

出　　处：《东北师大学报（哲学社会科学版）》2013年第1期78-83,共6页Journal of Northeast Normal University(Philosophy and Social Science Edition)

基　　金：国家社科基金西部项目成果(12XZS010)

摘　　要：明代太仓库额定岁入的类项呈逐步增长的主流发展态势。这与内库、地方财政、民运、盐法、田赋征收等财政方面的重要制度变革有着直接而密切的关联。太仓库岁入类项的发展历史表明,从初期到末期,明代财政制度发生了巨大变迁。The budget revenue items of Taicangku in the Ming Dynasty kept increasing since its establishment and this had a direct and close relationship with the significant reforms of the other financial systems,such as Neiku,the salt monopoly system,the peasant-transporting system of the local land tax,the distribution of the local finance,the land tax collection of the whole country and so on,which proved that the financial system of the Ming Dynasty transformed greatly from the beginning to the end.

关 键 词：太仓库 内库 明代 户部 民运 盐法 

分 类 号：K248[历史地理—历史学]