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作 者:牟旭平 Mu Xuping
出 处:《史志学刊》2025年第1期16-28,共13页Journal of History and Chorography
基 金:国家社会科学基金西部项目“清代以来四川地区共管市镇研究(1644-1956)”(项目编号:24XZS007)阶段性研究成果。
摘 要:晚清时期,四川地区的市镇上产生了诸多民间经费,这些经费并非一直留在民间,而是逐渐被州县官府通过“公局”体制纳入到地方非正式财政体系之中。本文通过对四川南部县新镇坝杂粮斗息权属演变的细致考察,发现其纳入过程并非一蹴而就,而是充满着权力矛盾和利益冲突,这也彰显出县域社会不同权势集团在州县财政改革中的多重面相。新镇坝杂粮斗息从市镇经费向州县公款的转变,既是不同利益的官绅群体长期相互博弈的结果,也是晚清州县财政改革推行的最终结局。During the late Qing Dynasty,various types of civil society funds emerged in the towns of Sichuan.These funds did not remain in civil society indefinitely,but were gradually integrated into the informal local financial system by the county-level government through the"public bureau"system.Based on a detailed study of the evolution of the attribution rights of the miscellaneous grain Dou interest in Xinzhenba,a town in the Nanbu County of Sichuan Province,this paper reveals that the process of integration was not achieved overnight,but was filled with power conflicts and interest disputes.This also demonstrates the diverse faces of different power groups in county-level society during the fiscal reform of counties and prefectures.The transformation of the miscellaneous grain Dou interest in Xinzhenba from town funds to the county-level government public funds is not only the result of long-term interactions and competitions among official and gentry groups with different interests,but also the ultimate outcome of the implementation of fiscal reform in counties and prefectures during the late Qing Dynasty.
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