本文選題：隆慶萬(wàn)歷間 + 上供物料折銀　； 參考：《清華大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版)》2017年03期

【摘要】：明代的賦役折銀不僅牽涉王朝白銀財(cái)政體制的形成、一條鞭法的推進(jìn)、國(guó)家與社會(huì)的轉(zhuǎn)型等重大問題,且直接關(guān)聯(lián)著田賦、鹽課、徭役和上供物料等不同稅收類項(xiàng),以及會(huì)計(jì)、征收、解運(yùn)、貯藏等多個(gè)環(huán)節(jié)。京師銀庫(kù)是連接基層賦役折銀和國(guó)家白銀財(cái)政體制的關(guān)節(jié)點(diǎn)。對(duì)京師戶部、工部和皇帝等所屬的銀庫(kù)所貯上供物料的類項(xiàng)、數(shù)量以及庫(kù)藏間分配關(guān)系等的探討,有助于弄清明代白銀財(cái)政體制如何通過中央各部財(cái)權(quán)博弈建立的過程,從而在國(guó)家白銀財(cái)政管理制度層面推進(jìn)對(duì)一條鞭法的研究。隆慶、萬(wàn)歷年間的上供物料,經(jīng)歷了從區(qū)分本色、折色到區(qū)分本色折銀、折色折銀,以及從皇帝專屬到皇帝、戶部和工部共有的轉(zhuǎn)變。這一轉(zhuǎn)變表明,一條鞭法下的上供物料折銀與中央各部的財(cái)權(quán)博弈緊密相關(guān),但戶、工二部從皇帝內(nèi)府分割的財(cái)賦需奏報(bào)皇帝,說明皇帝才是中央財(cái)政的最高決策者,而派無(wú)定數(shù)、輪年折征和折率不定,意味著朝廷內(nèi)部并無(wú)財(cái)政集權(quán),而是實(shí)行財(cái)政分權(quán)。
[Abstract]:In the Ming Dynasty, it was not only related to the formation of the silver fiscal system of the dynasty, the promotion of a whip law, the transformation of the state and society, but also directly related to the different tax items such as land tax, salt lessons, corvee and materials, as well as accounting.Collection, release, storage and other links.The capital division bank is the key point to link the basic level tax fold silver and the national silver financial system.The discussion on the categories, quantity and distribution relationship of the materials stored in the banks belonging to the Ministry of Housing, the Ministry of Industry and the Emperor, etc., is helpful in understanding how the silver fiscal system of the Ming Dynasty was established through the game of financial power between the central departments.Thus in the national silver financial management system level to promote the study of the one whip law.Longqing, Wanli years of supply materials, experienced from distinguishing color, color to color folding silver, folding color folding silver, as well as from the emperor exclusive to emperor, household and the Ministry of Industry common changes.This change shows that the conversion of material from the one whip method is closely related to the game of property rights of the central departments. However, the household, the second ministry of Gong and the second Ministry of Labor report to the emperor the need to separate the money from the emperor's inner government, indicating that the emperor is the highest decision-maker of the central finance.However, there is no fixed number in the imperial court, and the rate of annual commutation and discount is uncertain, which means that there is no fiscal centralization in the court, but fiscal decentralization.
【作者單位】： 浙江師范大學(xué)人文學(xué)院、江南文化研究中心、環(huán)東海與邊疆研究院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“明代東南鹽業(yè)與海防關(guān)系研究”(16BZS049)
【分類號(hào)】：F812.9;K248

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