本文選題：黃宗羲定律 + 雜派　； 參考：《人文雜志》2017年09期

【摘要】："黃宗羲定律"揭示了傳統(tǒng)中國(guó)正稅外雜派屢禁屢生的周期性歷史現(xiàn)象。在傳統(tǒng)中國(guó),雜派廣泛存在,但基本上來(lái)自于地方官府,非朝廷中央的雜派;雜派雖出自地方,根源卻在中央,肇因于中央財(cái)政對(duì)地方財(cái)政的擠壓造成的地方經(jīng)費(fèi)不足,之后又混雜了官吏貪腐的因素;建立在脆弱的小農(nóng)經(jīng)濟(jì)基礎(chǔ)上的"大國(guó)財(cái)政"使中央財(cái)政面臨巨大壓力,存在擠壓地方財(cái)政的強(qiáng)烈動(dòng)機(jī),大一統(tǒng)帝國(guó)體制下強(qiáng)干弱枝的政治需要也使得中央對(duì)地方的財(cái)政擠壓勢(shì)成必然。中央對(duì)地方持續(xù)的財(cái)政擠壓產(chǎn)生了一個(gè)雜派從失控到相對(duì)控制、又從相對(duì)控制到失控的歷史周期,而歷代王朝也因此相繼走上"財(cái)政拮據(jù)-雜派失控-民變-衰亡"的老路。從"黃宗羲定律"反映的財(cái)政歷史周期來(lái)看,傳統(tǒng)王朝治理之道內(nèi)斂而保守,強(qiáng)調(diào)安全而忽視進(jìn)取,重視財(cái)政作為政權(quán)安全及穩(wěn)定的物質(zhì)基礎(chǔ)的作用,輕視財(cái)政改善公共服務(wù)及促成經(jīng)濟(jì)增長(zhǎng)的功能,缺乏提升稅收能力和財(cái)政管理效率的長(zhǎng)期動(dòng)力,其"現(xiàn)代性"只具有相對(duì)意義。
[Abstract]:The "Huang Zongxi's law" reveals the periodic historical phenomenon of the traditional Chinese tax miscellaneous foreign miscellaneous schools. In traditional China, the miscellaneous schools exist widely, but they are basically from the local officials and the miscellaneous schools in the central government. After that, the government officials were mixed with the factors of corruption; the "big country finance" based on the fragile small-scale peasant economy made the central finance face great pressure and strong motivation to squeeze local finance. The political needs of the central government under the great imperial system also made the central government to the local finance inevitable. The financial squeeze has produced a historical period from out of control to relative control, and from relative control to control, and the dynasties of the past dynasties have also embarked on the old way of "financial constraints - miscellaneous out of control - civil change - decaying". From the financial historical cycle reflected by "Huang Zongxi's law", the traditional Dynasty governance is restrained and conservative, emphasizing security. Ignoring progress, paying attention to the role of finance as the material basis for the security and stability of the regime, despising the function of finance to improve public services and promoting economic growth, and the lack of long-term motivation to improve the tax capacity and the efficiency of fiscal management, the "Modernity" has only relative significance.

【作者單位】： 江西財(cái)經(jīng)大學(xué)法學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“法治視角下傳統(tǒng)中國(guó)隱性腐敗治理研究”(15BFX017)
【分類號(hào)】：F129;K207
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本文編號(hào)：1848770