清代田赋积欠演变对国家治理的影响  

The Impact of the Evolution of Land Tax Arrears on State Governance in the Qing Dynasty

作　　者：李光伟[1] Li Guangwei

机构地区：[1]中国人民大学清史研究所,北京100872

出　　处：《中国高校社会科学》2025年第2期144-156,160,共14页Social Sciences in Chinese Higher Education Institutions

基　　金：国家社科基金重大项目“中国近代灾害治理的历史经验与知识体系研究”(23&ZD254)阶段性成果。

摘　　要：田赋是古代中国赋税和财政的主要来源,它深刻影响着国家治理能力。清前期田赋积欠未对国家财政造成严重损失,且清廷对田赋积欠措置有方,倚凭日渐雄厚的财政储备有效开展国家治理;清中后期田赋积欠愈趋严重,清廷被动形成周期性普免积欠的惯制。清代田赋积欠产生的主要原因是定额财政体制与18世纪以降人口大规模增长、社会经济发展之间的结构性矛盾,以及官僚系统对田赋蠲缓制度的利用。严重的田赋积欠导致清代国家财政收入锐减,极大地弱化了国家治理能力,使清朝国势由盛转衰,改变了清廷与地方的权力格局,败坏了官风吏治,损害了民生,动摇了统治根基。As the principal source of taxation and finance in ancient China,the land tax profoundly shaped the dynasty's governance capacities.During the early Qing period,land tax arrears did not impose sustained fiscal losses,as the Qing court adeptly managed land-tax arrears through increasingly substantial fiscal reserves,thereby consolidating governance efficacy.By the mid-to-late Qing era,however,chronic tax arrears expanded,compelling the court to institutionalize cyclical inclusive tax remissions.The structural roots of these arrears lay in the contradictions between the rigid quota-based fiscal system and the socioeconomic development driven by substantial population growth since the 18th century,complicated by bureaucratic exploitation of tax remission and deferral policies.Severe tax arrears precipitated a sharp decline in state revenue,critically weakening governance capacity,and ulteriorly turned the dynasty into decline,reshaped central-provincial power dynamics,corrupted bureaucratic integrity,impoverished livelihoods,and ultimately destabilized the Qing regime by eroding its governance foundations.

关 键 词：清代 田赋积欠 国家财政 国家治理 

分 类 号：K249[历史地理—历史学]