论明代的钱粮考课与地方施政实态  

The Tax and Grain Assessment and the Actual State of Local Governance in Ming Dynasty

作　　者：李园 LI Yuan

机构地区：[1]云南大学中国经济史研究所,云南昆明650091

出　　处：《思想战线》2024年第3期98-111,共14页Thinking

基　　金：国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式演变研究”阶段性成果(17ZDA175)。

摘　　要：钱粮考课作为官员政绩考核与财政管理的结合,是维系国家财政运行的重要制度设计。明代,钱粮考课在定位上经历了两次重要调整,一是洪武中后期,随着国家赋税征收政策从开源转向守成,钱粮考课目的逐渐从追求赋税总量增长向不亏原额的“赋役完欠”转变。二是明中叶以来,因地方逋赋和财政压力,中央改变了明初抚民与钱粮并重的政绩认定原则,逐渐将钱粮完欠置于地方政绩考核的中心地位。通过户部介入、编订钱粮完解册薄和扩大参罚范围等措施,强化钱粮考课力度,形成地方省—道—府—州—县一体参罚模式。在考课标准上,形成一种既部分妥协于地方征收实际,又区分于财政分配内轻重缓急的变动标准。在明代后期专于催科的考课体制下,地方施政压力主要来自于钱粮完欠,地方官员的职责以及施政重心呈现“财政化”倾向。The integration of official performance assessment and fiscal management through the evaluation of tax and grain collection was an essential institutional design for maintaining the operation of national finances in the Ming Dynasty.During this period,there were two significant adjustments in the positioning of this evaluation system.Firstly,during the middle and later periods of the Hongwu reign,as the national tax collection policy shifted from expansion to consolidation,the purpose of the tax and grain evaluation gradually changed from pursuing the growth of total tax revenue to ensuring the completeness of the original quota,focusing on whether taxes and duties were fully paid or in arrears.Secondly,from the middle of the Ming Dynasty,due to local defaults and fiscal pressures,the central government altered the early Ming principle of equally valuing the welfare of the people and the collection of taxes and grain.Gradually,the completion of tax and grain payments became the central focus of local officials' performance evaluations.The Ministry of Revenue intervened,compiling detailed records of completed tax payments and expanding the scope of rewards and punishments to strengthen the evaluation process,thus resulting in a unified system of rewards and punishments that spanned from the provincial to the prefectural,fu(government),and county levels.On the other hand,in terms of evaluation standards,a flexible benchmark was formed that partially compromised with local collection realities while distinguishing between the priorities and urgency within the fiscal distribution.Under the later Ming Dynasty's system that prioritized tax collection assessments,local administrative pressures were mainly derived from the completeness of tax and grain payments.Consequently,the responsibilities of local officials and their focus of governance showed a trend of fiscalization.

关 键 词：职官考课 钱粮完欠 催科 地方施政 

分 类 号：K248[历史地理—历史学]