“非王禄则军饷”——明代山西赋税征收特征与弃农从商趋势的形成  

"Either Seigniors’Demand or Military Pay"--Characteristics of Taxes Collection in Shanxi and Formation of Commercialization Trend in the Ming Dynasty

作　　者：薛冰[1] XUE Bing(School of History,Anhui University,Hefei Anhui 230000,China)

机构地区：[1]安徽大学历史学院,安徽合肥230000

出　　处：《太原理工大学学报（社会科学版）》2023年第2期104-112,共9页Journal of Taiyuan University of Technology(Social Science Edition)

摘　　要：明代山西太原府、大同府和潞安府分别是晋王、代王、沈王的封地。这些藩王权倾一方,世袭罔替,食禄而不治事,成为地方财政一大负担。王朝中后期,宗藩扩大了对民田的强占兼并,农民不断失去可依附的土地。此外,山西毗邻北方边境,地方政府需要负担繁重的赋税粮饷以维持边防开销,每逢战时状态,还要加派征收。以上因素导致田地不足耕,粮税不足缴,当地百姓逐渐成为自由劳动力。为了获得足够的岁禄和军饷,在财政白银化的趋势下,山西加速实行赋税折银制。白银流通带来的商品经济发展促使解放双手的百姓弃农从商,加速了晋商群体的形成。通过对明代山西历史文献资料和经济数据的寻究探赜,以期还原晋商起源的历史轨迹、社会背景、发展要素以及农—商身份的转换过程。In the Ming Dynasty,King Jin,King Dai and King Shen were granted in Taiyuan,Datong and Lu'an respectively.These seigniors adopted hereditary system,took grainforrations,but did not adninistrate state afairs,thus becoming a great burden on local finance.In the middle and late Ming Dynasty,seigniors began their land annexation and peasants constantly lost their land and livelihood.In addition,as Shanxi was adjacent to the northern border,in order to maintain the border expediture,the local government needed to bear heavy taxes.In wartime,it had to raise taxes.The above factors led to insuficient cultivation and grain tax,and local pea sants gradually became free laborers.In order to obtain enough annual revenue and military pay,under the trend of silver-monetization in the Ming Dynasty,Shanxi accelerated the implementation of conversion from the tax into silver.The development of commodity economy brought by the circulation of silver prompted the liberated people to abandon agriculture and engage in business,thus accelerating the dev elopment and growth of Shanxi merchants.The study of historical documents and economic data of Shanxi in the Ming dynasty restored the historical track,social background,development factors,and the transformation process of the status of agniculture and commerce of Shanxi merchants.

关 键 词：藩王 岁禄 边饷 晋商 货币白银化 

分 类 号：K248[历史地理—历史学]