咸同战时财政视野下的饷票问题疏论  

The Study of Xiangpiao Issuance in Wartime during the Reign of Emperor Xianfeng and Tongzhi

作　　者：肖天柳 Xiao Tianliu

机构地区：[1]暨南大学历史系,广州510000

出　　处：《中国经济史研究》2022年第2期99-110,共12页Researches in Chinese Economic History

摘　　要：太平天国运动兴起后,清廷军务倥偬,财源匮乏。户部为解决兵勇欠饷及推行宝钞,在京城发行了饷票。因兑换受阻,饷票流通不畅。咸丰五年(1855),安徽巡抚福济奏请在庐州军营搭放饷票,并随营收捐。自饷票与捐输挂钩后,兵勇愿意领取,官生乐于购买,饷票得以流通。因实行效果较好,河南、江苏、新疆、广东、广西、云南、陕西等省纷纷效仿,自咸丰五年至同治三年(1864),地方上共发行饷票1100万余两。饷票在推广过程中,亦受多方牵制,凸显了中枢与外省以及省际之间的利益纠葛。虽有争议与冲突,但饷票在缓解军费紧张和战后裁撤兵勇上,发挥了一定作用。After the rise of the Taiping Heavenly Kingdom,Qing government financial expenditure recently increased because of frequent wars.In order to raise military expenditures,the Ministry of Households issued Xiangpiao.it circulation is not smooth,because it cannot exchange money,In Five years of Xianfeng,Fuji,a local official in Anhui,asked the emperor to allow him to distribute Xiangpiao in the Luzhou military camp and collect donations with the camp.Since the combination of the Xiangpiao and donation,the soldiers are willing to receive it,and the merchants are willing to buy it.Because the implementation effect is very good,Henan,Jiangsu,Xinjiang,Guangdong,Guangxi,Yunnan,Shanxi and other provinces also publish Xiangpiao.From the fifth year of Xianfeng to the third year of Tongzhi,A total of more than 11 million Xiangpiao were issued by the local government.During the issuance of Xiangpiao,there was a lot of resistance,which was caused by multiple interests.Nonetheless,Xiangpiao issuance has enriched the funding and played an active role in the abolition of soldiers.

关 键 词：安徽 饷票 福济 捐输 

分 类 号：K252[历史地理—历史学] F812.9[历史地理—中国史]