明末清初州县陋规的产生和地方财政之关系——以徽州府休宁县为例  

The Relationship between the Generation of Customary Fees and Local Finance Conditions in the Late Ming and Early Qing Period:Case Study of Xiuning County in Huizhou

作　　者：牛建强[1] 刘姝婷 NIU Jian-qiang;LIU Shu-ting(Ancient Chinese History Research Center,Henan University,Kaifeng,Henan,475001,China;School of History,Nanjing University,Nanjing,Jiangsu,210023,China)

机构地区：[1]河南大学黄河文明与可持续发展研究中心,河南开封475001 [2]南京大学历史学院,江苏南京210023

出　　处：《史学集刊》2025年第3期17-27,共11页Collected Papers of History Studies

摘　　要：陋规是清代州县财政普遍存在的结构性问题。依据陋规内涵查检“陋规”一词在史籍中出现的时间和频次推断,其产生于明万历初张居正赋役改革之后。赋役折银及其定额化,加上银两价值受市场波动而缩水的影响,以及中央财政更容易从地方财政中攫取更大份额的因素,造成作为地方行政基础的财政状况出现困局。为对冲和纾解这一财政窘局,清代地方政府各种陋规名目的征收成为某种必然。明末清初徽州府休宁县收取陋规的方式主要表现为特定事项办理费用的收取和操纵词讼贿金的所得,透露出地方陋规征取的操作情形。立足于休宁县财政变化过程的考察,可以发现,清初休宁县用于政务运行的存留部分较之明代大幅削减,因而导致陋规问题日益趋重。休宁县的实例为清代州县普遍存在的陋规现象提供了一个典型案例。Customary fees was a common structural issue in the local finances of the Qing Dynasty.By examining the occurrence and frequency of the term“customary fees”in historical records,it can be inferred that such fees emerged after Zhang Juzheng's tax and corvée reform in the early Wanli period of the Ming Dynasty.The transformation of tax and corvée into silver,their subsequent standardization,the depreciation of silver due to market fluctuations,and the central government's increased ability to extract a larger share from local finances all contributed to a financial predicament,which had an negative impact to the foundation of the local administrative system.To relieve this distress,it became inevitable for local governments to levy customary fees in the Qing Dynasty.During the transition from late Ming to early Qing,Xiuning County in Huizhou prefecture primarily collected these fees through charges for specific administrative services and bribery linked to litigation manipulation.Based on the investigation of the financial changes in Xiuning County,it is evident that the portion of tax revenue retained for local governance in early Qing was significantly reduced compared to Ming dynasty,which exacerbated the customary fee issues.The Xiuning case exemplifies the widespread phenomenon of customary fees in Qing counties.

关 键 词：明末清初 徽州府休宁县 地方财政 陋规现象 

分 类 号：K248[历史地理—历史学]