化私为公:公私视角下清代陋规的制度化演变与近代国家转型  

Turning Private Revenue into Public One:The Institutionalized Evolution of Irregular Charges in the Qing Dynasty and the Transformation of the Modern State from the Perspective of Public and Private Perspectives

作　　者：吴争春[1] 陈显川 WU Zhengchun;CHEN Xianchuan(School of Marxism,Central South University,Changsha 410083,China)

机构地区：[1]中南大学马克思主义学院,湖南长沙410083

出　　处：《山西大学学报（哲学社会科学版）》2024年第3期152-160,共9页Journal of Shanxi University(Philosophy and Social Science Edition)

摘　　要：陋规是官场潜规则下不被正式制度承认但又被官民默许的各种惯例性收费,长期处于半公半私、半明半暗的状态。陋规严重损害吏治民生,但因其在传统体制下发挥着“亚财政”作用,成为国家治理的一大难题。清代曾两次尝试将陋规“化私为公”,即雍正朝的“耗羡归公”与清末新政时期的陋规改革。雍正朝的改革短暂改变了陋规非制度化的性质,但至乾隆朝又回归旧辙。相比之下,清末的改革最终将陋规纳入“正项”,引进到国家正式税收体系,发生了重要的性质变化。清末陋规制度化因应了国家体制从帝制向宪政、从“小政府”向“大政府”、从旧式财政向新式财政的转型。但清末的转型并不成功和彻底,陋规化公虽然配合了转型时期的财政需求,但加重了百姓的负担,未能摆脱“黄宗羲定律”。Irregular charges are various customary fees under the unwriten rules of officialdom,which are not recognized by the formal system but tacitly approved by the government and the public.They have long been half-public,half-private,half-explicit and half-discreet.Irregular charges seriously damaged the administration of officials and people's livelihood,but because of their“sub-finance”role under the traditional political system,they have become a major problem for the governance of the country.However,the Qing Dynasty tried twice to institutionalize the irregular charges by“turning private into public”,namely the Yongzheng Dynasty's“incorporating the extra revenue into the public coffers”and the reform of the irregular charges during the New Deal Period in the late Qing Dynasty.Although the Yongzheng Dynasty's reform changed the non-institutionalized nature of the irregular charges for a short time,but by the Qianlong Dynasty it was back to the old ways.In contrast,the reforms of the late Qing Dynasty eventually included irregular charges into the“proper items”,bringing them into the official national tax system,an important change in the nature.The institutionalization of irregular charges at the end of the Qing Dynasty responded to the transition of the state system from imperial to constitutional,from small government to big government,and from old-style finance to new-style one.However,the transformation at the end of Qing Dynasty was not successful and complete;Althouth incorporating irregular charges into the public coffers was in line with the financial needs of the transition period,it increased the burden on the people and failed to get rid of“Huang Zongxi Law”.

关 键 词：陋规 耗羡归公 清末新政 财政危机 国家转型 

分 类 号：K252[历史地理—历史学]