“万岁发的本钱”:清代两淮盐业帑本新考  

“The Emperor's Loaned Capital”:A New Study on the Imperial Funding of Lianghuai Salt Industry in the Qing Dynasty

作　　者：黄凯凯 HUANG Kaikai(Department of History,School of Humanities,Nanchang University)

机构地区：[1]南昌大学人文学院历史系,南昌330031

出　　处：《清史研究》2023年第4期87-98,共12页The Qing History Journal

基　　金：南昌大学哲学社会科学青年学术骨干培育项目“扬州盐商与清代资本市场研究”(QN202002);国家社科基金青年项目“晚清民国自贡盐政与盐场社会变迁研究”(21CZS073)成果。

摘　　要：清代的盐业帑本是皇帝有偿“赏借”给盐商的信用资金。康熙至嘉庆朝,皇帝借给两淮盐商的帑本总额约计银874.2万两。皇帑对财政和盐业经济的影响,取决于盐商借本付息的方式。康熙年间,两淮盐商采取等额本息还款法,内务府收取本利,以两淮运库亏空为代价。乾隆以后,收贮运库的帑本由运司辘轳收放,盐商得此无息贷款,获得充裕的现金流。嘉庆朝廷开支浩繁,两淮盐政遂以帑本抵凑饷需,总商则以办公为名侵蚀库银,直至帑本全空、库银耗尽,盐业经济最终在严重的财政危机中走向衰颓。清廷发帑没有明确借贷双方的权责关系,且放款机构缺乏分账核算的技术手段,是财政资金信用化失败的根源。The funds that the emperor loaned to salt merchants were called tangben(帑本).In the period from the Kangxi to the Jiaqing reign,the emperors loaned about 8.742 million taels to Lianghuai salt merchants.The ways that salt merchants borrowed principal and repaid interest determined tangben's impact on the salt industry and finances.During the Kangxi period,salt merchants adopted the equal principal and interest repayment method,and the Imperial Household Department's recovery of principal and interest created deficits in the treasury of Lianghuai Salt Transport Department.After the Qianlong reign,tangben was stored in the treasury,which was loaned by the Salt Transport Department at any time,and the salt merchants obtained sufficient cash flow with this form of interest-free loan.The Jiaqing court contributed a lot of money,which the Salt Supervisor used to cover its needs,and the general merchants eroded the treasury silver in the name of official business.It was not until the treasury silver was exhausted,that the salt industry economy finally experienced a serious financial crisis.The Qing court did not clarify the rights and responsibilities of the borrowers and lenders,and the lending institutions lacked technical means of separate accounting,which was the root cause of the failure of the credit of financial funds.

关 键 词：两淮盐商 帑本 帑利 内务府 盐运司库 

分 类 号：K249[历史地理—历史学]