明万历年间财政收入水平辨析——以购买力计算为例  

An Analysis of Fiscal Income Level in Wanli Period of the Ming Dynasty--Taking Purchasing Power Calculation as an Example

作　　者：程威威 CHENG Weiwei(School of History,Anhui University,Hefei 230031,China)

机构地区：[1]安徽大学历史学院,安徽合肥230031

出　　处：《洛阳理工学院学报（社会科学版）》2022年第6期24-29,共6页Journal of Luoyang Institute of Science and Technology：Social Science Edition

摘　　要：财政是国家机器的重要组成部分,国家财政收入水平的高低直接决定了国家能否良好的履行职能、维护统治。明初财政规模的估算因国家赋税制度、财政制度、货币制度的复杂性、多样性而困难重重。16世纪以后,万历以降,以“白银货币化”为基础的货币制度发生变化,从而诱发赋税制度、财政制度的连锁反应。中国开始由古代赋役国家向赋税国家转型。笔者以此为背景,对万历年间财政收入规模进行估算,并对宋熙宁、明万历、清乾隆三朝的财政规模进行比较。论证万历年间财政收入水平的高低,并对明末财政系统崩溃的原因进行初步思考。Finance is an important part of the state machinery.The level of national financial revenue directly determines whether the state can perform its functions well and maintain its ruling.It seems difficult to estimate the fiscal scale in the early Ming Dynasty because of the complexity and diversity of the national tax system,fiscal system and monetary system.After the 16th century,the monetary system based on"silver monetization"changed,which induced a chain reaction of tax system and fiscal system.China began to transform from an ancient penal state to a modern tax state.Based on such transformation,the author,comparing the fiscal scales of Xi′ning,Wanli and Qianlong dynasties and demonstrating the level of financial income in Wanli period,analyzes the fiscal revenue scale of Wanli period and gives a preliminary consideration to the reasons for the collapse of financial system at the end of Ming Dynasty.

关 键 词：明代 万历年间 财政收入 购买力 

分 类 号：K248.3[历史地理—历史学]