漕库之滥觞:明嘉隆间漕船料银与漕运衙门的财政管理  

The Origin of Grain Transport Treasury:The Shipbuilding Silver and Financial Management of the Canal Administration in the Jiajing-Longqing Period of the Ming Dynasty

作　　者：张叶 Zhang Ye

机构地区：[1]南开大学历史学院,天津300350

出　　处：《中国经济史研究》2023年第4期38-50,共13页Researches in Chinese Economic History

基　　金：中国博士后科学基金第70批面上资助项目“明清时期漕运系统财政经制研究”(编号:2021M701784);中央高校基本科研业务费项目“明清时期漕运管理与国家治理研究”(编号:63222019)的阶段性成果。

摘　　要：明代实行漕运之后,以清江造船厂的船料供应为核心,大量财赋资源在淮安集中。成化时期船料开始折征,白银形态的漕运经费也解运至漕运衙门,寄存于淮安府库。嘉靖中后期,漕船料银逋负严重,挪借度日,漕运衙门库藏空虚。面对抗倭军饷筹措与漕司职掌失效的双重困境,漕抚郑晓提出了在淮安另盖漕库的计划,希冀将漕运钱粮与地方税银分别管理。嘉靖末至万历初年,在户部清查并提解钱粮的同时,漕库亦经常截留中央财政收入,逐渐实现独立运转。随着漕运钱粮从临时“扣寄”于淮库到固定“积贮”于漕库,通过规范征解、支领等环节的运作流程和册籍管理,清理政府内部不同系统的财政关系,漕运衙门的财政管理走向专门化、经制化。漕运衙门的钱粮调配介于中央财政与各级官府、行政机构与漕运卫所之间,随漕运的实际支用需求,而产生对中央财政收入的存留和支销,因此构成了国家财政资源调拨体制的特殊环节。During the Ming Dynasty,due to the supply of ship materials for the Qingjiang shipyards,a large number of resources and revenue were concentrated in Huai'an.After Chenghua period,the shipbuilding funds in the form of silver also delivered to the canal administration,and stored in the Huai'an treasury.In the middle and late Jiajing period,Zheng Xiao,the supreme commander of the grain transport system,was faced with the double dilemma of raising military pay for the war against‘Japanese pirates'meanwhile the power as the canal administration was ignored by local government.As a result,the shipbuilding silver was seriously behind in payment and shipyard borrowed for expenditure,which made the treasury of the canal administration empty.Zheng Xiao therefore proposed to build a separate canal treasury in Huai'an,hoping to manage the canal funds separately from the local revenue.In order to against the pressure from the central finance,the‘Cao Ku'intercepted more of the central revenue and gradually achieved independent operation in Longqing period.The financial allocation by the canal administration was practiced among the central revenue and the government at different levels,and between the administrative agencies and the grain transport guards.A special allocate and transfer system of the state finance had been created,by reserving and expending the central revenue,because of the specific demand for spending in the process of grain transport.

关 键 词：漕库 漕运衙门 漕船料银 郑晓 明代财政 

分 类 号：F812.9[经济管理—财政学] F552.9[历史地理—历史学] K248[历史地理—中国史]