清代两浙盐区帑盐制的生财模式和利润流向  

The Mode of Making Money and the Flow of Profits in Tangyan System of Liangzhe Salt District in the Qing Dynasty

作　　者：李幸[1] Li Xing

机构地区：[1]浙江大学历史学院,杭州310058

出　　处：《中国经济史研究》2023年第2期113-122,共10页Researches in Chinese Economic History

摘　　要：雍正五年(1727),时任浙江巡抚兼管盐政的李卫提出在两浙盐区发帑收盐,即用官帑将灶户多产的余盐尽数收买,再发给提标营武弁经理或售与帑商行销。此法先在松江府实行,后陆续扩展到温州、台州、定海等地,是为帑盐制。帑盐制开办伊始所用的收盐帑本,是两浙实行火耗归公后留存在地方的盐臣笔帖士项下的8万两公项银。李卫等地方官员将这笔耗羡归公后透明化了的经费投资到盐业领域,利用帑盐制的多种运作方式获取利润。这些帑盐盈余银后被用作政府机构的运营公费和地方工程的建设款项。到了乾隆年间,大量盈余银被提解到中央户部银库,为帑盐制的式微埋下了伏笔。In the fifth year of Yongzheng(1727),Li Wei,who was the governor of Zhejiang Province and Liangzhe salt district,proposed a new salt system named Tangyan in Liangzhe salt district.Tangyan system meant that governors could use state funds to buy up all the surplus salt produced by the salt production households,and then sold this salt to the provincial military soldiers and specific merchants named Tangshang,let them to deliver and vendor the salt.This system was initially implemented in Songjiang Prefecture,and later extended to Wenzhou,Taizhou,Dinghai and other places.The principal of Tangyan was 80,000 taels from public funds of salt clerks,which were reserved in local government treasury after the reform named Huohaoguigong.Li Wei and other officials utilized various operating methods in Tangyan system to make profits,and then the salt profits were used to pay government fees and support public constructions.During the Qianlong period,some of the surplus silvers were submitted to the Ministry of Revenue.It was a symbolic event from which we could observe the harbinger of failure of Tangyan system.

关 键 词：清代 帑盐制 李卫 两浙盐区 

分 类 号：K249[历史地理—历史学] F426.81[历史地理—中国史]