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

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描述： society. The central Shaanxi Province lies in the northwest inner-land, lacking in water resources. Although there have been major farmland irrigation projects and perfect management system in the Qin and Han Dynasty, the times of the Sui and Tang Dynasty, the situation of water depletion could not be changed radically.

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描述： society. The central Shaanxi Province lies in the northwest inner-land, lacking in water resources. Although there have been major farmland irrigation projects and perfect management system in the Qin and Han Dynasty, the times of the Sui and Tang Dynasty, the situation of water depletion could not be changed radically.

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