本文選題：明代　切入點：浙江　出處：《中國史研究》2016年01期 　論文類型：期刊論文

【摘要】：雜辦銀是浙江地方政府行政辦公所需開支,由現(xiàn)役里甲丁田銀買辦。雜辦銀有兩種收支方式,其中祭祀、科舉、撫恤等項目為定額支出,由里甲人戶直接交納銀,地方政府買辦完成;支應(yīng)銀項目只有總額控制,沒有細目規(guī)定,由應(yīng)役人戶買辦供送。地方政府屢有支應(yīng)項目銀納化的改革措施和建議,都因為預(yù)算額度過低而不能徹底施行。龐尚鵬的"均平法"改革并非是簡單匯總地方先行經(jīng)驗,而是大幅度提高預(yù)算額度,突破支應(yīng)項目銀納化改革的制度性障礙,最終完成了公費銀收支的貨幣化方式。
[Abstract]:Miscellaneous silver is the expenditure required by the local government in Zhejiang for administrative work. It is run by the comprador of Jiadingtian in active service. Miscellaneous silver has two ways of income and expenditure. Among them, sacrifice, imperial examination, pension and other items are fixed expenses, and silver is paid directly by the Lijia households. The local government comprador offices were completed; the local governments only controlled the total amount of the silver projects, and there were no detailed provisions, so that the compradors and compradors should send them out. The local governments often had reform measures and suggestions for the silverization of the payment projects. Pang Shangpeng's "Equalization Law" reform is not a simple summary of the local first experience, but rather a substantial increase in the budget quota and a breakthrough in the institutional barriers to the reform of silverization and acceptance of projects. Finally, the monetization of public payment and payment of silver was completed.
【作者單位】： 遼寧師范大學歷史文化旅游學院;東北師范大學歷史文化學院;
【分類號】：K248
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本文編號：1584088