《湘潭赋役成案稿》所见清代湖南钱粮征收中的官绅博弈  

Competition between Officials and Gentry in the Collection of Taxes in Hunan during the Qing Dynasty as Seen in the Draft of the Xiangtan Taxation Case

作　　者：杨国安[1] YANG Guoan(School of History,Wuhan University)

机构地区：[1]武汉大学历史学院暨中国传统文化研究中心,武汉430072

出　　处：《清史研究》2023年第6期40-50,共11页The Qing History Journal

基　　金：国家社会科学基金项目“土地文书与明清两湖地区土地制度研究”(19BZS138)阶段性成果

摘　　要：清初湖南在钱粮征收方面存在私征滥派等积弊,这些多征派的银两,按照“分润上司”的方式,层层输送,形成官场的“陋规”。而以湘潭生员石仑森为代表的地方士绅,利用人脉关系,甚至京控,为民请命。而咸丰年间的“湘潭章程”,也是由湘潭举人周焕南等士绅率先倡导,并经过地方知县、知府、藩司、巡抚各级官府反复博弈之后才得以出台。而官绅博弈下的“减赋”与“减浮”,一定程度上减少了盘踞于征收诸环节中书吏们的牟利空间。而一旦外在的制约不再,各种侵吞依然会层出不穷。In the early Qing Dynasty,there were many drawbacks in the collection of taxes in Hunan,such as private collections and excessive levies.According to the method of“sharing profits with superiors,”graft was transferred layer by layer,forming a“bad precedent”in officialdom.The local gentry,most of whom were big taxpayers,were represented by Shi Lunsen,a native of Xiangtan.The gentry used their personal connections and even the capital appeal system to petition for the people.The“Xiangtan regulation”of the Xianfeng reign was first advocated by members of the gentry like Zhou Huannan of Xiangtan.The Xiangtan Taxation Case was instigated after many disputes among different levels of government,such as magistrates,prefects,clansmen,and governors.To some extent,it was this type of competition between officials and gentry over“reduction of tax”and“cut of extra tax”that reduced the profit-making space of clerks in the government.Once the external constraints disappeared,different kinds of corruption emerged.

关 键 词：清代 湖南 钱粮征收 官绅博弈 

分 类 号：K249[历史地理—历史学]