公私分离与地方财政的结构性调整——雍正朝地方财政改革的底层逻辑  

Basic Logic and Utility Evaluation of Fiscal Reforms During the Period of Yongzheng

作　　者：洪易易 HONG Yi-yi

机构地区：[1]北京邮电大学马克思主义学院,北京市100876

出　　处：《南京大学学报（哲学．人文科学．社会科学）》2023年第3期147-156,160,共11页Journal of Nanjing University(Philosophy,Humanities and Social Sciences)

基　　金：中央高校基本科研业务费专项资金资助项目(2021RC43)。

摘　　要：顺治、康熙时期,地方财政缺少专项公费,相关开销多由地方官承接,致使官俸入不敷出,只得征收耗羡加以补充。公私用度的混淆随之模糊了筹措公费和非法敛财间的界限。雍正朝针对财政运行中公私不分的问题进行了一系列改革。作为起点,耗羡归公为后续改革提供了财源上的基础和保障。养廉银和存公银的创设与分立是对耗羡银进行再分配的结果。前者为行政办公注入了新的资金,后者的出现与固定完成了公共事务经费从无到有的转变。遵循公私分离的底层逻辑,这一时期的改革使地方财政秩序得以重建,在纾解官员经济压力的同时,也消弭了敛财的空间和借口。尽管制度设计上的局限和实际操作中的种种不便影响了改革的最终成效,但公私分离的大方向在此后的财政改革中得以延续。During the periods of Shunzhi and Kangxi in the Qing Dynasty,there were no public funds in local finance,and local officials had to take the responsibility for public expenditure.In order to cover all the expenses,officials just made people pay a surcharge.The confusion between public and private use blurred the boundary between raising public funds and illegally accumulating wealth.To solve this problem,a series of fiscal reforms were carried out in the period of Yongzheng.Hao ian(耗羡,surcharge,or extra money levied for loss of grain paid as tax)was originally intended to be taken over as imperial property,so as to provide a financial foundation and guarantee for subsequent reforms.Hao rian was divided into yang lian yin(养廉银,surcharge collected for officials'high pay to cultivate their honesty and integrity)and cun gong yin(存公银,surcharge collected for public use),with the former being as new funds for administration,and the latter,as funds for public affairs.Following this basic logic of public and private separation,the reforms during this period should allow the reconstruction of local fiscal order,thus relieving the economic pressure on officials while eliminating any chance for wealth accumulation.The overall direction of public-private separation in money use continued in subsequent fiscal reforms though the limitations in institutional design and various inconveniences in practical operations dampened the ultimate effectiveness of the reforms.

关 键 词：耗羡归公 养廉银 存公银 财政改革 官俸 

分 类 号：K249.2[历史地理—历史学] F812.9[历史地理—中国史]