明中后期财政困境与府县应对——以华北府县为考察中心  

The Financial Dilemma in the Middle and Late Ming Dynasty and the Countermeasures of the Prefectures:Focus on Prefectures and Counties in North China

作　　者：陈丽[1] 贺军妙[1] CHEN Li;HE Jun-miao(College of History and Culture,Hebei Normal University,Shijiazhuang Hebei 050024,China)

机构地区：[1]河北师范大学历史文化学院,河北石家庄050024

出　　处：《廊坊师范学院学报（社会科学版）》2021年第2期97-106,共10页Journal of Langfang Normal University(Social Sciences Edition)

基　　金：国家社科基金重大项目“明清华北地区府县历史文化研究与专题数据库建设”(13&ZD091)子课题“明清华北府县与民间社会互动研究”中期阶段性成果之一。

摘　　要：府县作为一级税收单位,在明代财政体制中占有重要地位。明代财政体制从设计之初就存在着制度性缺陷。在怎样完成中央财政分派税赋的足额上缴、保障府县地方机制的正常运作以及让百姓在征纳税赋时与官府保持合作方面,华北府县官员通过灵活处理彼此的关系,取得了一定的社会效果,尽管其所用应对举措是限于一县一地的个案,但亦与明代财政体制的整体变化相关联。As a first-level taxation unit,prefectures occupy an important position in the financial system of the Ming Dynasty.Theoriginal design of the Ming Dynasty′s fiscal system has institutional defects.The officials of the prefectures and counties in NorthChina used flexible measures in paying taxes distributed by the central government in full,ensuring the normal operation of the lo-cal mechanisms of prefectures and counties,and maintaining cooperation between the people and the government to collect taxesand achieved certain social effect.Although their actions were earlier than the case of one county and one place,they were also re-lated to the overall changes in the financial system of the Ming Dynasty.

关 键 词：明代 华北 府县 财政 

分 类 号：K248[历史地理—历史学]