【作者】 丁亮；

【导师】 赵毅；

【作者基本信息】 东北师范大学 ， 中国古代史， 2014， 博士

【摘要】 财政类型是对某国家政权汲取和使用社会资源方式的理论化表述，而财政转型则意味着国家政权对公共事务管理方式的变更，也即国家类型在某种意义上发生了转变。本文选择明代浙江地方财政结构的变迁为题，意在为分析一条鞭法改革提供一种地方经验，试图在此基础上，分析赋役财政体系下明代地方财政结构的运行模式，进而重新解读一条鞭法改革的财政史意义，为深入分析明代财政体系转型提供一种可能。既有研究成果多从社会经济发展对原有实物财政体系造成冲击的角度描述明代地方财政转型的过程。虽然有学者对此种理论描述提出质疑，然而相应的实证分析成果甚少。本文对浙江地区财政收支的研究则表明，赋役财政体系的运作思路自明初至嘉靖年间一直都在发挥着重要的作用，真正对该体系造成冲击的是发生在嘉靖中后期的抗倭战争，军事动员体制的变更，雇佣兵的大量使用，军饷数目的激增，促使政府对货币白银产生大量的需求，最终催生了货币化财政体系的诞生。这样一个变迁过程足以引起我们对赋役财政体系的运行原理，一条鞭法改革的财政史意义进行重新思考。本文第一章讨论了正项钱粮的收支结构与改折问题，主要关注赋役财政体系中的“赋”，研究中可以发现正项田赋直到嘉靖中期以前都没有发生大规模折银的现象，只有京库折粮银、漕运轻赍银和派剩米麦等几个项目出现改折情况，作为财政开支的主体部分始终保持着实物收支的方式。而对于地方存留粮，中央政府自明初就已经对其各项用途作出了明确的规定。除官俸、师生廪粮和孤铎口粮支出外，其余存留部分只作备用，地方政府不能擅自改折或动支。就此而言，社会经济的发展和白银存量的增大只能成为田赋银纳化的必要前提，但并非直接促因。从本文的分析也可以看出，嘉靖中后期出现的田赋开始大量改折白银现象，是抗倭战争对白银的大量需求和卫所军俸支出结构改变造成的。从这个角度讲，国家需求是田赋银纳化的直接动因，没有中央政府的统一指令，地方政府并不能单独完成田赋的银纳化改革。由此可见，赋役财政结构中的“赋”体现了“现物主义”财政的基本思路，国家必须在整个财政构成中存有相当数量的实物，尤其是备用粮食，以确保国家政权的战略安全。只是这种思路，在明中前期的财政运行中被推向了极致，只是在外部环境的强力推动下，这种思路才发生方向性的转变。对明代均徭役银力差的研究表明，银差主要作为地方官员的养廉银两和儒学师生的补贴银两使用，虽然在其后的发展中银差的项目中增入了织造银两等并不属于徭役范畴之内的内容，但是总体而言这些银两并不被用作雇佣差役使用。银差的出现并不能被视为徭役系统货币化的开端，因为大量用于地方政府行政所需的人员仍然以“力役亲充”或“雇人代当”的力差方式征发。在理解明代均徭役问题之时，需要区别“货币化审编”和徭役佥派两个过程。地方政府在佥派徭役的过程中，逐渐发展出来一套量化的审编系统。徭役的负担被量化成白银，人户的资产被换算成丁田，两者相较可以确保一定资产的人户负担相应等级的徭役，但决不能将这个过程误认为徭役的银纳化，因为被佥派的民户并不交纳白银，大多情况是花钱雇人替自己去服役，政府的最终需求依然是役，而不是白银。均徭法体系中的审编和应役方式的完善只能看做系统内部的自我调节，而非对原有体系的突破。东南抗倭战争所引发的军事动员体制的变更才是引发徭役全面银纳化的直接动力，均徭提编彻底打破了原有体系的运行方式，迫使地方通过佥役获取财政收入的思路发生转变。地方行政所需各项公费银收支结构的变迁也有同样的轨迹可循。公费开支本由地方存留宝钞负担，但随着宝钞的持续恶性贬值，这部分税收完全流失，地方公费负担开始转嫁给现役里甲负担。到弘治、正德年间，规范的公费银收支制度，也即杂办银制度逐渐形成，应付地方政府主要的行政开支。杂办银实际存在两种支办方式，其中祭祀、科举、抚恤等有国家明确规定的项目直接交纳白银，由地方政府统一支销，这部分基本是因宝钞贬值转化而来的。另外一部分是地方政府日常办公与生活的费用、往来人员的接待费用、交际费用等项目，这些被称为“支应银”，该部分并不直接征收白银，而是由现役里甲人户买办供送，属性上与均徭役相同，属于附有财政负担的“役”。不管是直接交纳白银，还是买办供送，杂办银的开支并非出于毫无监管制度的无序状态之中，中央政府或者布政司对各项开支的具体办法都作出了比较明确的规定。其中祭祀、科举等费用基本属于定额开支，支应银的买办的灵活性比较大，地方政府可根据自己的实际需求来支配，但每年支出的总量也是定额的。地方财政规模的膨胀给“买办供送”的里甲应役人户带来了比较沉重的负担，地方政府虽屡有银纳化改革的措施或提议，均因预算额度过低，不得不重新回到里甲买办供送的“役”的方式上来。庞尚鹏的均平法改革延续了地方政府既有的银纳化改革思路，不同的是，提高了杂办银的预算额度，将一大部分“合理不合法”的项目列入地方财政的开支项目之中，最终完成了里甲役的银纳化改革，而“提编里甲”役补充东南抗倭的军费依然是推动支应银收支银纳化改革的最直接动因。对浙江地区上供物料用量情况的统计可以看出，有明一代对上供物料的使用基本上呈增长的态势，其中成弘之际和嘉靖中后期是两个用量增长高峰，庞尚鹏改革以后则有所节制。随着市场经济的繁荣，成弘以后，各地物料征收越来越多的出现了变通的做法，即收头从民户手中先征收白银，然后再去市场采购。在这种情况下，“分收分解”制度被“总征类解”制度所取代，物料负担被统一改折成白银，按丁田数量均摊给应役里甲的全体人户，成为里甲役的财政负担之一。物料折银反映出明代中期以后出现了比较良好的金融环境，市场中白银存量的增加可以让基层民户更加便利的获得白银，有效降低实物运输中消耗的人力、物力成本。物料折银征收不代表该部分实物财政已经实现了市场化运作，在造办和解运的环节上，实物主义财政色彩依旧很浓。各物料的具体解运方式需要遵循中央各部的指令，或运纳实物或直接交纳白银。无论何种方式，都延续着物料对口解运的旧有方式。驿站在明代的财政系统中属于比较特殊的部分，服役于驿站的人员只在一个相对固定的人户范围内佥点，但基本的应役方式和均徭杂役则是相同的，都需要人户亲身去驿站服役，所不同的是服役于驿站的人户一开始就要负担驿站运行的财政支出。驿传役的银纳化改革发生在正德、嘉靖年间，此次改革后，驿站财政基本实现了货币化，各类水马夫役由驿站自行雇佣。驿站“征银除役”改革以后，大部分服役人员都实现了雇佣，但供役于驿站的馆夫等役则本由均徭佥派，在均徭役没有实现征银除役改革之前，尚有部分供役于驿站的人员在民户中佥派。驿传役的征银改革同时也意味着驿传银被定额化，随着驿站财政的膨胀，尤其抗倭战争爆发以后，驿站的财政压力骤增，定额收入渐不敷使用，多余的负担则被转嫁给尚那些尚需亲身服役的均徭人户身上。因此，驿传役的运作非常完整的反映出了明代地方财政运行的基本特点，即在役法体系没有彻底改变的情况下，正额外的财政支出总要转嫁给应役人户负担，形成负担连带财政责任的“役”。逐渐繁荣的市场经济和良好的金融环境并没有促进赋与役的渐次银纳化进程，而是与既有财政体系相结合，形成了一种变体运行方式，即将地方财政额外的负担转嫁给民户，由应役人员买办完成，并不断完善审编制度，确保民户资产与财政负担相适应，本文将这种财政运行原理描述为Y（财政结构）=AF(定额，徭役，审编)，并对公式中各因素的具体内涵进行了界定和分析。该结构具有较强的稳定性和自我调适功能，其并没有因为货币经济的冲击而解体，国家财政思路的变化才是该体系发生方向性的转变。因而，我们必须对庞尚鹏改革和一条鞭法改革的财政史意义做出重新解读。本文的研究认为，庞尚鹏改革推动了徭役全面银纳化和地方财政的市场化运行。均平法改革重新核算地方财政公费的预算，将徭役的财政负担全部吸收进去，变成合法项目，并在此基础之上，完成了徭役的全面银纳化。在这个过程中，庞尚鹏，或者说巡按御史庞尚鹏所代表的中央政府，所起到的绝不是简单的“总结式”或“收尾式”的作用，而是为地方财政转型扫清了制度障碍。从里甲、均徭和驿传三役的变迁路径可以看出，在没有中央政府的许可或推动的情况下，地方政府无法单独完成财政结构的转变。随着市场化财政结构的建立，庞尚鹏也对原有的财政管理体系进行了改革，建立起一套基于“公共财政”的财政管理体制。一条鞭法的改革则是继承了庞尚鹏改革的既定思路，进一步整合了财政征解体制，简化税收程序，减轻民户的解送负担。货币化财政体制的建立虽然有利于市场经济的发展，但从财政史的研究角度，笔者更倾向于从国家汲取和使用资源的有效性来看待该体制优劣，抑或从国家控制社会的能力角度考察财政体制的功效。货币化财政虽然在短时期内有效的解决了明王朝面临的军事压力，但使用高度市场化的财政体系供给军事资源是存在风险的，极容易导致整个财政体系的崩溃。更多还原

【Abstract】 Financial system is the theoretical expression of the way of a state power’s absorbingand using of the social resources, while the transformation of financial system means themode changing of the state power towards the public affairs management, that is, the systemof the state has changed in some sense. This study chooses the changes of the local financialstructure of Zhejiang Province in Ming dynasty as its subject, aiming to provide a localexperience for analyzing one system reform, and thereby, trying to analyzing the operationmode of financial structure during Ming dynasty in the tax fiscal system. Base on this, thisstudy is trying to reinterpret the significant meaning of financial history on one system reform,thus providing a possibility for the in-depth analysis of financial system transformation inMing Dynasty. The current studies describe the process of the local fiscal transformation inMing dynasty in the perspective of the impact of social economic development on the originalreal financial system. Some scholars have questioned this theoretical description, but there arestill a few empirical analyses on this. The current study on the fiscal revenue of ZhejiangProvince has showed that the operational idea on tax fiscal system has played an importantpart since the early Ming dynasty until Jiaqing, and it is the Anti-Japanese War happened inthe late Jiaqing that has the real impact on this system. At that time, the change of militarymobilization system, a great amount using of the mercenaries, and the explosion of thesoldiers’ pay have caused a great demand of the government to the silver as currency, givingbirth to the monetization of fiscal system. This transformation needs our rethinking on theoperation principle of tax fiscal system and the meaning of financial history on one systemreform.In the first chapter of this study, I discuss the problem of the balance of paymentstructure of the positive revenue, focusing mainly on “tax” in tax fiscal system. It could befound that there was no large scale silver reducing in the positive land tax until the middle ofJiaqing period. Physical payments still remain as the main body of financial expense, onlysome particular items of the system had been changed to be amortized. However, the centralgovernment had specified the various applications of local preserved grains from the earlyMing dynasty. Local government were not allowed to change the mode of payments exceptfor the use of official salary and educational salary on the purpose to retain enough reservation. To this point, the development of social economy and the increase of silver stockplayed the role as the premise, but not the direct reason, of the transformation of tax. It can bedescribed that the tax transformation from rent to silver, which emerged in the middle and lateZhengde Jiaqing period of the Ming Dynasty, was directly resulted from the changedpayments on the national defend war and garrison salary. To this point, national demand is thedirect reason of the tax transformation from rent to silver. Local governments were not able tocomplete such transformation without the central government’s unified command. As aconsequence, the tax in the tax-and-servant financial system indicates a physical idea. Thecountry had to retain significant amounts of physical substance, especially standby grains, onthe purpose to ensure national security. However, such idea was pushed to the extreme in theearly and middle period of Ming dynasty, and then was greatly changed under the pressurefrom external environment. Relevant researches manifest that the corvee silver was used forthe Silver Honesty System and educational subsidiary. Generally, the silver was not used forcorvee although some other items of silver such as weave silver were added into the conceptof corvee silver. The emergence of silver servant cannot be viewed as monetization of servantsystem because most of the administrative human resources were called up by direct serviceor employment. It is important to distinguish monetized selection and servant duty whenunderstanding the issues of corvee system in Ming dynasty. It was a set of qualified selectionsystem which was evaluated when local governments sent servants. The burden of corvee wasqualified as silver and personal assets were qualified as farm land. The comparison of the twoprocesses indicates that the individuals with certain assets can burden corvee withcorresponding grades. However, such process cannot be viewed as a complete turn fromcorvee to silver payment because the civilian’s families did not pay the silver and paid otherpeople to serve for themselves in most of the time. The government’s ultimate demand wascorvee but not silver. The completion of selection and corvee pattern in corvee system couldonly be viewed as self-adjustment inside the system but not the break to previous originalsystem. The transformation of military mobilization in national defend war was the directmotivation of the change from corvee to silver. The make-up of corvee system completelybroke through the original operation mode and enforced the change the idea of gaining fiscalrevenue from corvee.The analysis also can be traced from the changes of balance of payment structure of various governmental expenses. The governmental expenses were bearded by the retainedBaochao in local governments. However, the fiscal revenue in such aspect completed run offwith continuous vicious devaluation. As consequence, the burden of fiscal revenue began tobe bearded by corvee. Furthermore, the regulated governmental revenue system grew up inHongzhi and Zhengde period, and also with the grow-up of miscellaneous expenditure silversystem, began to deal with local governments’ expenditure. The miscellaneous expendituresilver actually could be used in two patterns: the national clarified items such as fete, imperialexaminations, and compensation were paid by the government, it was mostly converted fromthe deflation of Baochao; the other part were daily expenses and reception payments, whichwere called payment silver, were not directly collected from silver but were provided by thecompradors. The nature of the concept was the same as corvee and belonged to the servantwith fiscal revenue burden. The expenditure of miscellaneous expenditure silver were in adisordered position in either direct collection or provision by compradors. The centralgovernment and chief secretary had clarified the uses of various expenditure. The paymentsfrom fete and imperial examinations were categorized as fixed costs so the compradors hadlarge flexibility. Local governments could use the silver in accordance with actual demandsand within certain quota. The expansion of local finance imposed critical burdens to civilian’sfamilies. Local governments had to turn to the servant pattern with compradors because oflow budgets, although they repeatedly proposed suggestions and measures on silvertransformation system. Equality law by Pang Shangpeng continued the existing silvertransformation idea with the difference of increasing budget quota and absorbed a largenumber of reasonable but unlawful items into local fiscal revenue and finally completed thereform. The establishment of monetized fiscal system means the benefit of the developmentof market economy. On the other hand, this dissertation is more inclined to judge the systemin accordance with national application and resource efficiency, and also with national controlpower to the society. Monetized fiscal system solved the military pressures in Ming dynasty inshort term. However, high marketization of fiscal system in military resource support is withpotential risks and is more likely to lead to the overall collapse of fiscal system.更多还原