明中叶米银双元核算下省级粮料再分派探析  

Analysis of Redistribution of Fiscal Task at Provincial Level under the Dual Accounting Standard of Rice and Silver in the Mid-Ming Dynasty

作　　者：申斌 Shen Bin

机构地区：[1]广东省社会科学院历史与孙中山研究所,广州510635

出　　处：《中国经济史研究》2023年第2期5-17,共13页Researches in Chinese Economic History

基　　金：国家社科基金重大项目“国家治理视角下传统中国货币与财政关系研究(1368—1911)”(批准号:20&ZD064)阶段性成果之一。

摘　　要：明代省级官府负有将中央各部下达的财政任务分配给下属府州县的责任。随着财政运作中白银使用的扩大,在米银双元核算基准下,省级税粮、物料的再分派核算呈现出从坐定仓口到通融分派的变化趋势,打破了税粮项目、府县区划及坐派年度界限,出现了以银为基准、全省统一核算分派的“一条鞭例”。这不仅扩大了省级财政运作的自主空间,构成晚明省级官府与中央各部间所掌握财政核算信息差异的一个原因,而且强化了省这一层级在财政管理上的地位。The provincial government in the Ming Dynasty was responsible for allocating the financial tasks such as taxed grains and materials assigned by the central ministries to its own subordinate prefectures and counties.In the early Ming Dynasty,the provincial government divided the tasks assigned by the central government into several parts and assigned them to different prefectures and counties.There is clear correspondence between county where tax collected and warehouses where tax transported to.With the expansion of the use of silver in financial operations,the method of redistributing financial tasks at provincial level has shown a trend of change to unified accounting of the whole province by breaking the boundaries of tax items,administrative districts and fiscal year based on silver standard.Such accounting method not only expanded the autonomous space of provincial financial operations,which constituted a reason for the information asymmetry between the provincial and central government in the late Ming Dynasty,but also strengthened the position of the provincial level in financial management system.

关 键 词：明代 白银 核算 一条鞭法 财政管理体制 

分 类 号：K248[历史地理—历史学] F812.9[历史地理—中国史]