困境与破局:明中期福建上供物料制度的变迁  

Dilemma and Destruction:On the Change of the Local Tribute System in Fujian in the Middle Ming Dynasty

作　　者：李宝 孙清玲[1] Li Bao;Sun Qingling(School of Social History,Fujian Normal University,Fuzhou,Fujian 350108)

机构地区：[1]福建师范大学社会历史学院,福建福州350108

出　　处：《古今农业》2022年第2期39-49,共11页Ancient and Modern Agriculture

摘　　要：明中期福建地区的上供物料制度因存在物料数目剧增、所征物料非时非地、摊派负担不均的弊端,而陷入运行困境。正德十五年(1520年)始,福建地方对上供物料制度进行了“八分法”改革,逐渐将物料与田赋合并征收,至万历初年“一条鞭法”推行,贡与赋的合并基本完成。上供物料制度改革顺应了当时商品经济发展的大势,暂时减轻了人民负担,刺激了经济发展。但物料折银并不彻底,地方有司向中央解送时仍遵循着“实物主义”的原则,即使部分物料折银,在向田赋合并时,却借机将临时加派固定化,进一步加重民众负担。In the middle Ming dynasty,the contribution system in Fujian was in trouble,because of the disadvantages such as the increase of the quantity of materials the non-time and non-place of materials,and the uneven apportionment of the burden.In the fifteenth year of Zhengde(1520),the local government of Fujian carried out the reform of“eighth method”on the system of soil tribute,and gradually merged the soil tribute and the land fu to collect.And the“one lash method”was implemented in the early years of Wanli.And the merger of the two was finally completed.however,the sliver folding of materials is not complete.local departments still follow the principle of“materialism”when delivering materials to the central government.even though some materials are sliver folding,they take the opportunity to immobilize temporary reinforcements when merging land grants,further aggravating the burden on the public.

关 键 词：上供物料 八分法 福建 土贡 赋役改革 

分 类 号：K248[历史地理—历史学]