明代徭役增派下的会计平衡方式与徭役类别——以嘉隆年间的山东为例  

Accounting Balance Methods and Corvée Types under the Increased Assignment of Corvée in the Ming Dynasty:A Case Study of Shandong during the Jiajing-Longqing Period

作　　者：金珍真 胡铁球[2] Jin Zhenzhen;Hu Tieqiu

机构地区：[1]浙江师范大学人文学院历史系,金华321004 [2]浙江师范大学人文学院历史系暨江南文化研究中心,金华321004

出　　处：《中国经济史研究》2025年第2期5-20,共16页Researches in Chinese Economic History

摘　　要：从《山东经会录》来看,在明代徭役册中,维持会计平衡的主要操作方式有免编力差部分名额、编银额小于征银额、银差项下的银力兼派、将编银额高的银差改为编银额低的力差和兑编五种。从这五种方式来看,山东地方官府使用了减额不减负、隐藏负担、明减暗增等会计手段,其实质是“阳取之外有阴取”,阴取部分不入会计,从而使大幅增加的财政负担消失于会计过程中。通过维持徭役册中的会计平衡,地方官府可达到“民不加赋而国用足”的目的,获得仁政的美名。从官府的角度,徭役可归为五大类别,除常见的银差型、力差型外,还有银差项下的银力兼派型、力差项下的银力兼派型、银力差俱佥型三大类徭役,后三类既有助于维持会计平衡,又能实现财政增收的目的。According to the Shandong Jing Kuai Lu,in the Ming Dynasty’s corvée registers,there are mainly five methods for maintaining accounting balance:reducing the number of Lichai,having accounting numbers less than the actual amounts,Yinchai including Lichai,changing Yinchai with a high accounting number to Lichai with a lower accounting number,and offsetting against each other.From these five methods,it can be seen that the Shandong government employed accounting methods such as reducing accounting numbers but not reducing the actual corvée burden,concealing the corvée burden,and overtly reducing but covertly increasing.The essence of these accounting methods is to prevent the increase in corvée burden made outside the system from being reflected in the accounting records,which causes the significantly increased fiscal burden to disappear during the accounting process.By maintaining accounting balance,the local government can achieve the goal of“the people do not increase taxes but the state has sufficient funds”,and can obtain the good reputation of benevolent governance.In addition,corvée can be classified into five major categories.In addition to the common Yinchai and Lichai,there are also three types of corvée:Yinchai including Lichai,Lichai including Yinchai,and the corvée names of Yinchai and Lichai being the same.These three types of corvée can both help the government maintain accounting balance and achieve the purpose of increasing fiscal revenue.

关 键 词：赋役册籍 会计平衡 徭役类别 徭役数据 编外有编 

分 类 号：F23[经济管理—会计学]