从临时到经制:康乾时期景德镇官窑的烧造经费  

Funding for Ceramic Production at Jingdezhen Imperial Kilns during the Kangxi and Qianlong Periods

作　　者：龚世豪 Gong Shihao

机构地区：[1]华中科技大学马克思主义学院,武汉430074

出　　处：《中国经济史研究》2024年第6期115-127,共13页Researches in Chinese Economic History

基　　金：国家社会科学基金青年项目“清代造办处与皇室财政研究”(批准号:21CZS031)阶段性成果之一。

摘　　要：清代前期景德镇官窑在管理方面取得了一系列制度建设成就。经费问题是官窑制度的重要内容,稳定的经费投入为官窑顺利运行提供了必要保障。清初烧造经费尚无定制,来源与数额多有变化,从地方经费支出,再到关税支出,最终形成每年从九江关盈余银支取1万两的定例;经费使用的管理也渐趋成熟。因官平银和市平银之间存在兑换差额,以市平银结算的开销会节省出平色银,并与支出项目产生关联。支出项目分类经历了三次变化,且逐步精细化、完善化、制度化。官窑奏销制度伴随经费使用管理同步建立,包括严格的标准和程序,以及对各项支出的查核规范,成为内务府管控官窑的一种手段。完成奏销后,剩余款项会解交内务府造办处,丰富了皇室财政来源。官窑烧造经费的制度化过程,既是清代专门性经费制度的一个缩影,也反映出传统社会官营手工业的若干发展面相。In the early Qing Dynasty,the imperial kilns of Jingdezhen achieved a series of institutional advancements in management.The issue of funding is an important aspect of the imperial kiln system,as stable financial investment provided guarantees for the smooth operation.In the early Qing,there was no mature system for the sources of funding,which later witnessed main changes,evolving from local funds to relying on customs revenue,and eventually settling into a fixed amount of ten thousand taels of silver drawn from the surplus of Jiujiang Custom House annually.The management of fund was also continuously improved and gradually matured.Due to differences in exchange rates between official and market fine silver(guanpingyin and shipingyin),settling expenses in market resulted in corresponding savings of‘standard silver"(pingseyin),which would be associated with expenses.The categorization of expenses for ceramic production underwent three phases of refinement,displaying a gradual process of increasing precision,sophistication,and institutionalization.The zouxiao system was established synchronously with the management of fund,establishing strict standards and procedures,standardizing the audit of various expenditures,and serving as a means for the Imperial House Department(Neiwufu)to control the kilns.Surplus funds,following the zouxiao process,were directly remitted to the Imperial Workshops(Zaobanchu),enriching the royal finances.The institutionalization process of the funding for the imperial kilns is not only an epitome of specialized financial practices during the Qing Dynasty,but also reflects several aspects of the development of state-operated handicraft industry in traditional Chinese society.

关 键 词：清代 官窑 烧造经费 奏销 瓷器 

分 类 号：F426.71[经济管理—产业经济] K249[历史地理—历史学] J527[历史地理—中国史] F812.9[艺术—艺术设计]