明代后期州县赋役黄册对查及其清初流变——以遂安黄册文书为中心  

Checking and Auditing Techniques in the Compilation of County Yellow Registers through the Late Ming and Early Qing Dynasties A Study Focusing on the Suian Yellow Registers

作　　者：蒋宏达 Jiang Hongda

机构地区：[1]上海社会科学院历史研究所,上海200020

出　　处：《中国经济史研究》2024年第6期18-30,共13页Researches in Chinese Economic History

基　　金：国家社科基金重大项目“明清以来我国传统工商业账簿史料整理与研究(1500一1949)”(批准号:21&ZD078)阶段性成果之一。

摘　　要：黄册是明代户籍管理和赋役征调的基本工具。为确保黄册质量,明王朝设计了一系列核查制度,依行政层级高低可分为中央大查、府司磨算和州县对查三种。其中,州县层面开展的对查是黄册质量最基础的保障。从明代后期浙江严州府遂安县遗存的黄册文书来看,州县对查既包括不同赋役簿册之间的对勘,也包括不同里甲书总人役之间的互核。这一对查方式一直延用到了清代,成为清代前期黄册和编审册核查的基本手段。明清之际遂安黄册对查方式的传承与演变历程,折射出州县与里甲之间围绕赋役册籍攒造而形成的相互支撑又彼此制约的复杂关系。The yellow register,huangce,was the basic tool for household registration and tax-covee requisition in the Ming dynasty.In order to ensure the quality of yellow registers,the Ming court devised a series of verification institutions,which could be divided into three types of check-audits,namely the central major check(dacha),the provincial and prefecture inspection and the county check.Among them,the check at the county level was the most fundamental.From the surviving yellow registers of Suian County in the mid and late Ming dynasty,it can be found that the county check included not only inter-checks between different taxation books,but also cross-checking between different lijia household clerks.The checking methods developed in the late Ming period continued to be utilized in the Qing dynasty,and became the basic means of yellow registers and relevant official taxation books inspection.The inheritance and evolution of the Suian County yellow registers checking techniques during the Ming and Qing dynasties reflects a complex relationship of mutual support and constraints around the compilation of theyellow registers.

关 键 词：赋役黄册 州县对查 遂安县 明末清初 

分 类 号：F812.9[经济管理—财政学] D691[政治法律—政治学] K248[政治法律—中外政治制度]