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- 明代太仓库研究
- 作者： 苏新红 来源： 东北师范大学 年份： 2009 文献类型 ： 学位论文 关键词： 太仓库 年例银 北边军饷 盐法 户部 明代财政
- 描述： the financial system of the Ming Dynasty was always changing, this dissertation makes research on the state silver Treasury of the Ming Jiajing, Cunji Salt(存积盐effective way to solve this problem was to cultivate generations of gentry scholars with high-level morals. That was the fundamental reason that the Ming country preferred the selection and appointment of virtued talents to the complex and precise construction of the country’s systems. The basic problem of the Ming Dynasty’s tax system did not lie in whether the tax rate was high or low, but lie in the up-grading contradiction between the country’s decreasing ability to collect taxes and the increasing financial need in reality. The standard to measure the Ming Dynasty’s financial system was whether it corresponded to Ming people’s financial ideas and values. Compared with the modern capital society in which the personal interest has its natural justice, Ming China, with the limited productive capability, paid the most possible attention to the living conditions of the maximum current people. Judged by this idea, Ming China’s tax policy aiming to maintain the society’s steadiness and the minimum economic developing level was at least comprehensible rather than preposterous. ) was occasionally sold and the silver got by this was sent to Taicangku due to Taicangku’s financial need. However, this behaviour never became formally systematized. In the Jiajing period, in the dilemma that the forefathers’ governing systems should be maintained and the problem that Kaizhong System(开中制 ) could not effectively meet the north military towns’ financial need, a two-way system was formed gradually, in which Zhengyan(the original amount of salt controlled by the government, 正盐 ) was still kept for the north military towns and Yuyan(the residual salt, 余盐 ) was sold into silver and the silver was sent to Taicangku. Through this system, the Ministry of Revenue collected most of the incomes of the salt system into Taicangku and therefore strengthened its supervision and control towards the Salt Monopoly system. Because of the principle that the income from the Salt Monopoly system should be used to provide the military provisions and pays, which was set up in the early Ming Dynasty, the relationship between Taicangku and the north military towns’ financial expenditures was further strengthened too. All in all, the financial system of the Ming Dynasty was full of life and it kept changing as time went by or under the influences of different historical factors. This transforming process never ceased. Thus the study on the financial system of the Ming Dynasty or even the systems of the traditional China should pay attention to the community’s whole life process that the concerned system lived in. Only in this way can the reforming reasons and the basic conditions of the studied system be understood more clearly. As to the Emperor’s power in the Ming Dynasty’s financial system, it seems that the previous study has exaggerated it. In the Ming Dynasty, it had a clear tendency that the government’s public finances and the emperor’s personal finances separated from each other step by step. In this process, the Ministry of Revenue had a certain amount of administrative power towards Taicangku. Although all the economic decisions should get the emperor’s permission at last, it did not mean that the emperor’s financial power could not be divided or all the institutions under the emperor had only duties but no powers. Most of the previous study on the Ming Dynasty’s economics used the class struggle theory and paid too much attention to the contradictions between the ruling classes and the ruled ones. This dissertation’s study shows that inside the ruling classes there were enduring and profound struggles between the gentry scholars, who paid more attention to the country’s entire benefits, and the interest group with the emperor at the core, who put too much emphasis on their personal interests. The goal of the Ming Dynasty’s finances was to maintain the proper administration of the country by levying the minimum taxes and the ideological essence behind it was to protect the basic physical living conditions of the maximum people. The contradiction between the personal interest and the country’s public benefit was the basic problem in the Ming Dynasty’s financial system. Under the condition of keeping the imperial system unchanged, the comparatively practical and Dynasty, which in Chinese was called “Taicangku”（太仓库） , and aims to draw a line of what Taicangku’s financial system and status were and how they changed as the time went by. In order to show the main vertical line of Taicangku’s evolution, the basic method is to arrange the concerned historical materials in the chronological sequence. As to the bibliography, Mingshilu (《明实录》 ) keeps a complete record from the beginning to the end of the Ming Dynasty, and thus covers the whole developing course of Taicangku, which makes it the core document of this dissertation. Meanwhile, in order to know more precisely about the lateral condition of Taicangku’s financial system and status, this dissertation makes full use of the historical documents on the Ming Dynasty’s systems, such as Zhusizhizhang (《诸司职掌》 ), Minghuidian (《明会典》 ) , Taicangkao (《太仓考》 ), Wanli Kuaijilu (《万历会计录》 ) and so on. Besides, the collected works of Zhao Shiqing (赵 世卿) , Bi Ziyan (毕自严 ), Ni Yuanlu (倪元璐 ), who were the First Lord of the Ministry of Revenue (户部尚书 ), contain many official papers on Taicangku and therefore are important to this dissertation. This dissertation also refers to many other gentry scholars’ personal collected works or official papers. This dissertation’s study shows that Neiku( 内库 ) was an institution both for the government’s public finances and the imperial household’s private finances at the early period of the Ming Dynasty. As Neiku kept reducing its government financial duties and became mainly the setup for the imperial household’s private finances, Taicangku,which was set up in the seventh year of Zhengtong’s reign（正统） , took up more and more public financial duties of the country. Besides, the larger and larger silver need in the north military towns was another reason that Taicangku’s revenue items kept increasing. After a long and slow evolving process in Zhengtong, Jingtai(景泰 ), Tianshun(天顺 ),Chenghua(成化 ) and so on, Taicangku developed quickly in Jiajing(嘉靖 ), Longqing(隆庆 ) and Wanli (万历 ). As Taicangku’s revenue became larger, its financial status got higher and this process reached its peak in the first period of Wanli, when its income in the outside warehouse was used for the regular expenditures in the capital and the north military towns while the silvers in the old and underground warehouses were stored and saved for military emergencies or serious natural calamities. At this period, the income of Neiku was used mainly for the imperial household’s expenses. In the middle period of Wanli, on one hand, the financial need of the north military towns was still expanding while the Ministry of Revenue was no longer capable of enlarging Taicangku’s revenue items and its income amount, which resulted in the bigger and bigger gap between Taicangku’s fixed revenue and the north military towns’ practical financial need. On the other hand, Taicangku’s revenue items and its practical income amount kept decreasing due to the increase of the uncollected taxes and exempted taxes so that it was unable to pay its fixed amount of annual silver to the north military towns. Although the augmentation of new taxes and the borrowings from the old and underground warehouses of Taicangku and the Ministry of Revenue in Nanjing relieved Taicangku from its financial difficulties temporarily, they could neither change the tendency that Taicangku’s income became less and less nor alter the fact that the financial needs of the north military towns kept increasing. The reverse transformations between Taicangku’s practical revenue and the north military towns’ financial needs led to the collapse of the Ming Dynasty’s government finances. Among Taicangku’s spending items, the most important one was the annual silver sent to the north military towns. In the early and middle developing periods of Taicangku, Taicangku’s annual silver was only a part of the Capital’s annual silver(Jingyunyin, 京运银 ). At the end of Jiajing and the beginning of Longqing, Taicangku took up the main duty to provide the Capital’s annual silver. In the early period of Wanli, the issue of Taicangku’s annual silver was ruled by the steady system and this part of silver became a regular component of the north military towns’ financial provisions to maintain their fundamental administration. From then on to Chongzhen, Taicangku’s annual silver and the Capital’s annual silver became one thing. Although the record of Taicangku’s providing the annual silver could be seen in the documents of Chenghua, the record of its yearly provided amount appeared in the first year of Longqing. In Jiajing’s reign, Taicangku had become the important setup to grant the Capital’s annual silver, although there were not enough historical materials to prove that this period’s Capital annual silver was entirely taken on by Taicangku. In Longqing and the early period of Wanli, the yearly amount of Taicangku’s annual silver was steady and the difference between different years was not big; the budget of Taicangku’s annual silver could be realized and there was no big gap between the budget amount and the practical granted amount of Taicangku’s annual silver. From the fifteenth year of Wanli to the thirty-sixth year of Wanli, the yearly amount of Taicangku’s annual silver increased quickly and formed so much financial pressure to Taicangku that the Ministry of Revenue had to borrow silver from its own old and underground warehouses, or from the the silver storehouse of the Court of the Imperial Stud(Taipusi, 太仆寺 ). On the other hand, as Taicangku’s practically colleted revenue became less and less, Taicangku’s practical expenditure of its annual silver became decreasing. From the late period of Wanli to Chongzhen, the annual silver’s budget of the previously built warehouse of Taicangku（ Jiuku， 旧库） stopped increasing and maintained at a relatively steady level. At the same time, the practical silver amount that Taicangku provided to the north military towns reduced quickly and the gap between them became larger and larger. At the end of Longqing and the beginning of Wanli, the proportion of Taicangku’s annual silver and the north military towns’ total amount of military provisions was almost equal to one third. On one side, this rate showed that Taicangku’s annual silver had become very important to the north military towns; on the other hand, this rate also reflected that the provisions of the north military towns were not completely relied on Taicangku’s annual silver and the incomes from the Soldiers’ Field (Tuntian，屯田 )， peasant-transported tax (Minyun, 民运) and salt monopoly, which were two thirds of the whole provisions of the north military towns, were still the fundamental part. The basic financial principle of the Ming Dynasty was to expend according to the income and this year’s revenue and stock were usually expended for the next year. However, in the most years after Jiajing, due to the high financial pressure of the north military towns and the fact that the income was not enough to cover the expending need, the Ming government had to take measures to enlarge Taicangku’s revenue items. As a result, some of the provisional income items or the items that were meant to meet certain emergencies finally became formal and institutional elements of Taicangku’s income. In the most years from the late period of Wanli to Chongzhen, Taicangku’s yearly expenditure frequently exceeded its yearly income. Not only the newly-added revenue could not be collected, but also more and more original amount of income could not be collected. In most of the recorded years from the seventh year of Jiajing until Chongzhen, Taicangku’s yearly expenditures exceeded its yearly revenues. However, in this situation, Ming China’s financial system kept running for more than a century. The first reason was that the editors of Mingshilu had a strong inclination to choose Taicangku’s losing years to record, which strengthened the impression that Taicangku was at a loss for a long period. The second reason was that Taicangku’s revenue amount generally referred to the incomes of the fixed tax items while the borrowed silver from other institutions were included in Taicangku’s expenditures but excluded from Taicangku’s incomes. The third reason was that one of the motive forces of Taicangku’s development was its enlarging financial expenditures. The last reason was that Taicangku’s value to the Ming government’s financial system, especially to the north military towns’ militrary provisions and pays, was not fundamental but subsidiary. Finally, the history of the evolving relationship between Taicangku and Salt Monopoly system showed that the Jiajing period was the watershed of their financial relationship. Before
- 全文：本文以明代太仓库为研究对象,从基本财政体制及国家与社会互动的角度,用动态的眼光对其进行考察。其基本目标是展现太仓库作为明代中央财政核心库藏机构的制度设置、管理、变更历程,考察太仓库收支项目、数量,进而以太仓库为中心,对明代国家财政体系运行的机制、状态,以及明代中央财政体系的基本类型特征进行系统的分析。 就参考文献而言,《明实录》记事通贯明代始终,是涵盖太仓库运作全过程的一套最成体系的史料,本文将之作为研究整个有明一代太仓库发展、演变以及不同时期地位作用变化的核心文献。同时,本文利用各朝制书,如洪武时期《诸司职掌》、正德《明会典》、万历《明会典》、万历《太仓考》以及《万历会计录》等文献,对太仓库制度、地位做横向断面的详细剖析。万历中后期户部尚书赵世卿所作《司农奏议》、崇祯初户部尚书毕自严的《度支奏议》、《石隐园藏稿》及崇祯末年户部尚书倪元璐的《倪文贞集》等,皆收录作者关于太仓库的许多疏牍。其他明人奏疏、笔记及清代史料中也有相对分散的关于明代太仓库的记载,皆尽量收集参考。 本文研究表明,明初成立的内库,是一个以负责国家公共事务为主、负责皇室收支为辅的机构。其后,内库所担当的国家公共财政职责逐步减少,而其作为皇室库藏的性质却日益突出。在这个过程中,太仓库开始越来越多地担负起国家公共收支领域的财政职责。大约在弘治末、正德初,太仓库成为专备应对紧急军情或者地方重大灾伤的财政机构。嘉靖、隆庆至万历朝是太仓库演变速度最快和最集中的时期,除“财政储备”功能之外,它还逐步担当起负责北京和边镇常规开支的财政职责。万历前期,太仓库的财政地位达到顶峰。万历中期以后,太仓库的“财政储备”功能日益减缩。万历末年开始的加派新饷从制度上再次提升了太仓库的财政地位,然而太仓库岁入逋欠问题的日益严重使得新、旧饷的征收面临极大问题,因此其实际财政地位不升反降。天启、崇祯时期,太仓库逐步失去对边镇常规年例银以及为紧急军情、地方灾荒提供财政支持和救济的能力。至崇祯末年,户部将太仓库财政收入的征收和管理权力全部下放给地方政府和各军镇,太仓库成为一个虚设的空壳。 太仓库的岁入类项是逐步由少到多发展起来的。除内库逐步削弱其国家公共财政职责的原因之外,北边军镇财政开支银额的不断增长也是太仓库岁入类项扩增的重要原因。嘉靖、隆庆至万历前期是太仓库岁入类项扩增最快的时期,万历前期,太仓库外库的收入负责支付京师及北边军镇的部分日常开销,太仓库老库及窖房银存贮不动,以备紧急军情或灾荒之需。万历中期以后,一方面,边镇财政需求扩增的趋势仍在,而户部却再也没有能力扩大太仓库的收入范围和岁入总银额,太仓库停滞不前的额定岁入与边镇持续上涨的实际财政需求之间的差距越来越大;另一方面,太仓库既有的收入类项与额定岁入银额因逋欠、蠲免等原因逐渐减少,以致不能如额支付边镇年例银。新饷的加派、对太仓老库、窖房及南京户部银的借用虽能使太仓库的财政状况出现短暂缓解,却无助于改变太仓库实际收入逐步减少的基本趋势,也无助于改变边镇军饷需求持续升高的基本走向。就在太仓库实际财政岁入与边镇实际财政需求的反向运动中,明朝的国家财政最终崩溃。 太仓库的财政开支类项主要包括在京开支、国家军事及地方赈济等,其中最重要的是发往北边军镇的年例银。太仓库年例银起源于京运年例银,并被长久视为京运年例银的一部分。北边军镇的京运年例银在正统年间就已经出现。在成化到弘治时期,太仓库年例银的发放是不规律的,时少时多。太仓库在这一时期并不负责北边所有军镇年例银的发放,而且太仓库时常与其他财政收入一起共同负责个别边镇的年例银供应。弘治与嘉靖两朝是太仓库年例银发放频率较高的时期。隆庆时期,太仓库成为北边军镇京运年例银的核心发放机构,担当起为北边军镇提供部分常规性军费开支的财政职责。万历前期,太仓库年例银的发放形成比较稳定的制度,其后直至崇祯,太仓库年例银与京运年例银逐步归并为一。 虽然关于太仓库发放年例银的记载在成化时期就可见到,但太仓库年例银岁支总额的记载到隆庆元年才出现。在隆庆到万历前期,太仓库年例银岁支总额基本保持较稳定的数额,前后差距不大;太仓库预算年例银额基本都能落实,额定年例银与太仓库实际发放的年例银额之间没有多大差距。万历中期,太仓库额定年例银支出上升较快,对太仓库构成越来越大的财政压力,以致户部不得不经常借支太仓老库、窖房、太仆寺常盈库等机构的存银进行贴补。另一方面,随着太仓库岁入逋欠的日益严重,太仓库实际岁支年例银的数额不断下降。万历末期到崇祯朝,太仓库旧库的额定年例银岁支总数停止了上升的势头,较以前的银额稍有下降,并大致保持在这一水平。但是,太仓库旧库发往北边军镇的实际年例银岁额则下降幅度巨大,与其预算年例银岁支额形成越来越大的差距。 纵观年例银在边镇军饷总岁入中所占比例的变化可知,弘治、正德时期,京运银岁额所占边镇军饷总岁额的比重较低;到隆庆末、万历初,太仓库年例银岁支总额在边镇军饷总岁入额中所占的比重已经达到三分之一左右。万历中期,这一比重又有所提升。这说明,万历时期,太仓库年例银在边镇军饷供应中已经占据重要地位,但边镇军饷供应又并非绝对依靠太仓库年例银,屯田、民运、盐引等收入仍然是边镇军饷供应的主要组成部分。崇祯时期,边镇军饷供应演变成以依靠太仓库银为主。因此,太仓库年例银所占边镇军饷供应总额的比重呈逐步升高的趋势。 明代财政强调“量入为出”的基本原则,太仓库通常以本年岁入及库存预支下一年的岁支。然而,在嘉靖以后的大部分年份里,由于边镇巨额军费开支的压力,在岁入无法满足岁支需求的情形下,“量出以制入”的情况逐步增多,户部不得不采取各种措施增加岁入,扩大太仓库的岁入类项,其中许多类项由临时、应急性措施最终得到正式认可而成为太仓库的制度化收入。万历中后期至崇祯朝的绝大部分年份内,太仓库的岁支越来越超出岁入所能承受的范围,不但“量出”以制定增加的“岁入”不能实现,原有的岁入也面临日益严重的逋欠问题。从嘉靖七年开始直到崇祯末年,太仓库岁入少于岁出的情况占据了有确切记载年份的绝大多数。在太仓库长期支出浮于收入的情况下,明朝的整个国家财政体系却能维持运转达一个多世纪。这是因为:首先,《明实录》的编撰者们有着明显地选择记录太仓库财政欠佳年份的倾向,这是明代太仓库收支呈现长久亏损面貌的原因之一。其次,一般情况下,太仓库岁入额通常仅指太仓库额定收入款项内得到的财政收入,也就是其正赋,户部在其正赋之外通过挪借等手段从其他财政体系中所得到的款项通常被算入岁支银额中,而不被算入岁入银额中。再者,太仓库发展的重要促动因素之一在于其不断扩大的财政开支。最后,明代太仓库在长期亏损的情况下又维持了一百余年的根本原因还在于太仓库对明代国家财政体系,尤其是对明代北边军饷而言,更多时候是补贴性的,而不是基础性的。 最后,明代太仓库与盐法的财政关系演变历史表明,嘉靖朝是二者财政关系发生转变的关键时期。在嘉靖朝以前,存积等盐偶尔会因盐法雍滞或者太仓库财政需要而被折卖成银纳入太仓库,但从未形成制度化的规定。嘉靖时期,在既要维持开中的祖制、又要解决开中制无法有效满足边镇军饷需求的情况下,正盐开中于边、余盐纳银解往太仓库的双轨并行制度最终形成。通过这种方式,户部将盐法收入中的大部分直接集中于太仓库,从而加强了对盐法的监管和控制,太仓库与北边军镇开支的财政关系也就此得到进一步强化。 总之,明代财政制度是随着时间发展和相应而来的不同因素对比的变化而不断变化的,从来没有凝固在一种定式上。明代财政史乃至中国古代制度史的研究应当关照实行该制度的共同体的整个生命历程,这样才能理清该制度的来龙去脉,了解其基本形态。关于皇帝在明代国家财政体系中的权力问题,以往研究有夸大的倾向。有明一代,国家公共财政收支与皇室收支明显呈逐步分离的趋势。在这样的发展过程中,户部对其管辖的太仓库握有相当程度的财政权力。虽然有关太仓库的财政决定基本都要上奏皇帝,但不能因此就认为皇帝的财政权力不可分割或者皇帝以下的机构只有财政责任而无财政权力。以往用阶级斗争理论来进行的明代经济史研究,大多关注统治阶级与被统治阶级的矛盾。本文的研究表明,在统治阶层内部,更加注重国家整体利益的官僚士大夫和过分强调私人利益的、以皇帝为核心的利益团体之间存在长久而深刻的矛盾。明代国家财政的目标是通过最小限度地征收民众财富以满足维持国家正常运行的基本需求,其背后隐含的理念是要最大限度地保障最大多数人的基本物质生存条件。私人利益与国家公共利益之间的冲突是明代财政制度中的根本矛盾。在保持帝制体制不变的情况下,官僚士大夫的道德养成是解决私人利益与国家公共利益冲突的一种较实际与有效的方式。这是明代国家相对于制度的精密构建而言更加偏重于有德人才的选拔与任用的重要原因。明代国家税收方面的根本问题并不在于税率的高或低,而在于递减的国家赋税征收能力与递增的实际财政岁需之间矛盾的逐步升级。衡量明代财政制度的标准应当是看它是否符合初设的财政理念。与强调个人利益之天然合法性的现代资本主义社会相比,生产能力有限的明代中国更注重当下多数民众的生存状况。以这样的思想观念来衡量,明政府追求稳定与最低经济活动水平的税收政策至少是可以理解的而非荒谬可笑的。
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