试论明代捐纳制度的中央管理和稽核  

A preliminary study of the Central Governments management and audit of the paid official posts in the Ming dynasty

作　　者：王海妍[1] 

机构地区：[1]河南科技大学人文学院,河南洛阳471023

出　　处：《云南民族大学学报（哲学社会科学版）》2017年第6期126-131,共6页Journal of Yunnan Minzu University(Philosophy and Social Sciences Edition)

基　　金：国家社会科学基金项目"15-17世纪中叶国家视域下的捐纳与社会研究"(17BZS051)阶段成果

摘　　要：明中后期以来,为缓解日益严重财政危机,明政府推行捐纳制度。此虽非明朝首创,因其易行,且可部分缓解经济危机,被作为常制而行。因捐纳制度在推行过程中,牵涉到银两收支及铨选授官等问题,明政府试图通过严格管理和稽查,以防弊端,如滥收、伪冒、贪污等现象。但因捐纳制度牵涉面广,各部门之间利益冲突不断,尤其是明末战事频仍,军需物资等紧缺,各部互不相让,统治者虽尽力协调,最终仍难免其弊。Since the middle period of the Ming dynasty, the Central Government implemented the policy of paid official posts to alleviate the worsening financial crisis. Though the Ming Imperial Court was not the first to implement this policy, it frequently implemented it in an easy way for partially alleviating its worsening financial crisis. In its implementation, such problems related to the money paid and the selection and appointment of officials might occur, the Central Government applied strict supervision and audit to avoid its defects like overcharging, counterfeit, corruption and so on. But this policy covered many sectors and caused constant departmental conflicts over the share of interests. Especially, frequent wars in the late Ming dynasty caused a serious shortage of military supplies for which every department wanted to have a share. Though the Central Government tried to maintain a balance among them, the deep - rooted defects of this policy still remained.

关 键 词：明朝 管理 稽核 捐纳 

分 类 号：K248[历史地理—历史学]