【摘要】：關(guān)于關(guān)市設(shè)立緣起,明代士大夫大都重申其本在除奸御暴,限制壟斷,非為專事盤剝,漁利虐民。然后世國用漸增,商稅實(shí)有濟(jì)匱佐急之助,因而在重視農(nóng)業(yè)的前提下,征商又被視作減輕農(nóng)民負(fù)擔(dān)、調(diào)節(jié)本末關(guān)系以均平賦役的一種手段。為保障商眾生計(jì)和滿足財(cái)政稅收,明代士大夫還主張商民無分,對之一視同仁,均予施惠。他們批評病商苛政,提倡愛養(yǎng)民力,廉正奉公,并建議加強(qiáng)榷政監(jiān)管,以期實(shí)現(xiàn)官商共利。明代士大夫的榷稅思想在對傳統(tǒng)的繼承中亦有發(fā)展,他們順應(yīng)商業(yè)繁榮的時(shí)潮,賦予通貨鬻財(cái)以"足國裕民"、"富國利物"的新意涵,其所闡釋的"厚農(nóng)資商"、"農(nóng)商交重"、"國商兩利"、"工商皆本"等理念,不僅表達(dá)出對農(nóng)業(yè)與商業(yè)、國家與商人之間關(guān)系的進(jìn)一步思考,也預(yù)示了農(nóng)商二者在當(dāng)時(shí)社會體制內(nèi)尚有充分的活動空間并可同國家達(dá)成共生并榮的廣闊前景。
[Abstract]:On the origin of the establishment of Guanshi, the literati and officials of the Ming Dynasty mostly reiterated that they were fighting against violence, restricting monopoly, not exclusively exploiting, fishing and abusing people. Then the consumption of the world gradually increased, and the Shang tax had the aid of relief, so under the premise of attaching importance to agriculture, the levy merchants were regarded as a means to lighten the burden of peasants and adjust the relationship between capital and the end to pay equal service. In order to protect all living things and satisfy the finance and taxation, the literati and officials of the Ming Dynasty also advocated that the Shang and the people should be treated equally and given favor. They criticized the tyranny of the patients, advocated the love of the people, integrity and public integrity, and proposed to strengthen the regulation of government, with a view to achieving the common interests of government and business. In the Ming Dynasty, the thought of discussing tax also developed in the inheritance of tradition. They conformed to the tide of commercial prosperity, and endowed the currency with the new meaning of "sufficient country and people's benefit" and "rich country and profit things". His explanation of the concepts of "thick agricultural material merchants", "agricultural and commercial exchanges", "national and commercial interests" and "both business and industry" not only expresses the further thinking on the relationship between agriculture and commerce, but also between the state and businessmen. It also foreshadowed the broad prospect of agribusiness and agribusiness in the social system at that time, and could achieve symbiosis and prosperity with the country.
【作者單位】： 東北師范大學(xué)歷史文化學(xué)院;
【分類號】：K248

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