摘要
明初,由于存在大量合法却不可核算、储存的劳役征调,故在集权架构之下,法定财政管理呈现出分散运作的特点,法定与法外征调界线模糊。随着白银成为财政运作的主要手段,不可核算的征调变得可以核算,州县官府形成了不为上级掌握的财赋储备和收支信息。法定财政核算信息在州县与上级官府间出现不对称。16世纪前期抚按等因应于省级财政职责增强的现实,编制覆盖全省、带有固定化倾向的财政计划(赋役经制册籍,后定型为赋役全书),采取类似预算管理的方式来规范财政收支,强化省内财政集中管理。法定财政核算信息的不对称从州县与上级官府之间转移到省级官府与户部等中央衙门之间。明末,户部试图通过掌握赋役全书来了解在外官府收支信息以筹饷,但未成功。清初,户部通过监督各省纂修赋役全书重建全国财政体系,将各地法定赋役收支纳入中央集权控制之下。作为财政集中管理的工具,赋役全书的服务对象从省级官府变为中央(户部)。这消除了法定财政核算信息在官府各层级间的信息不对称,为清朝法定财政管理的全面中央集权奠定了预算基础,并在扩大中央掌控财政规模的同时明确了合法和非法征收的边界。这也是国家财政治理焦点从临民向治官转移的集中体现,折射出明清国家治理的内在逻辑,也提示我们对国家能力的理解要结合具体时空脉络和社会环境。
At the beginning of the Ming Dynasty,due to the existence of many legal but unaccountable and stored labor levies,the statutory financial management under the centralized political structure showed the characteristics of decentralized operation,and the boundary between statutory and extra-legal levies was blurred.As silver had become the main means of fiscal operations,unaccountable levies turned to be accountable,and the county governments gradually formed some financial reserves and the information of revenue and expenditure that were not in the hands of their superiors.It showcased the problem of asymmetric financial information between the county governments and the higher-level governments.In the early 16 th century,in response to the increased reality of provincial-level fiscal responsibilities,the grand coordinators tried to compile the provincial financial plans with a fixed tendency,which the final form was CBLTS,like contemporary government budget schemes.It aimed to standardize the fiscal revenue and expenditure,and strengthen the centralized management of the province’s finances.Meanwhile,the information asymmetry shifted to be in between the provincial government and the Household Department.At the end of the Ming Dynasty,the Household Department endeavored to master CBLTS and understand the revenue and expenditure information of the local governments in order to raise payments,but finally failed.At the beginning of the Qing Dynasty,the Household Department ordained most of the provinces to stipulate CBLTS,and brought the legal levy of revenues and expenditures of the local governments into centralized control.As a tool for centralized management of finances,the service target of CBLTS changed from the provincial government to the central government(Household Department).It eliminated the financial informational asymmetry between different level governments,and laid a budget foundation for the full centralization of statutory financial management in the Qing Dynasty.While expanding the scale of the central government’s fiscal control,it also further clarified the boundary between legal and illegal expropriation.That meant the focus of national governance turned from ruling people to managing officials in the financial field.This process reflected the internal logic of State governance in traditional China,and reminded us that our understanding of national capabilities should be combined with the specific space-time context and social environment.
出处
《中国经济史研究》
CSSCI
北大核心
2021年第1期54-72,共19页
Researches in Chinese Economic History
基金
国家社会科学基金重大项目“明代价格研究与数据库建设”(批准号:17ZDA192)
国家社会科学基金重大项目“中国职役通史”(批准号:19ZDA190)的阶段性成果之一
关键词
赋役全书
法定财政
信息不对称
财政集权
核算技术
CBLTS(Complete Book of Land Tax and Services)
Statutory Finance
Asymmetric Information
Fiscal Centralization
Accounting Technique
