道咸之际的地丁银制度—以湖北各州县收支结构为中心的考察
发布时间：2018-08-26 18:56
【摘要】：道光、咸丰之际,湖北各州县地丁银的平均征价至少达到1.506两/两,高于法定标准35.7%。而在支出方面,除去户部控制下的正项,地丁盈余主要充作地方各级政府(尤其是州县)的行政经费,以及地丁银的征收用款。这些收支惯例在道咸之际成为制度的重要组成,一方面说明雍正年间的地丁定章已基本失去原有的作用,同时也体现出财政集权管理下的分散性。
[Abstract]:Daoguang, Xianfeng, Hubei counties and counties, the average levy price of at least 1.506 2 / 2, higher than the legal standard 35. 7. In terms of expenditure, excluding the positive items under the control of the Ministry of Household, the surplus of Diding mainly serves as the administrative funds of the local governments at all levels (especially state and county), as well as the collection and use of Dibutyl Silver. These rules of income and expenditure become an important component of the system at the time of Taoism. On the one hand, it shows that the Dingzhang of Yongzheng period has basically lost its original function, and at the same time, it also reflects the decentralization of fiscal centralization management.
【作者单位】： 华东师范大学历史系;
【基金】：国家社科基金项目“清代中后期的田赋与地方财政(1800—1911)”(13CZS031)的阶段性成果
【分类号】：F812.9;K249
本文编号：2205844
[Abstract]:Daoguang, Xianfeng, Hubei counties and counties, the average levy price of at least 1.506 2 / 2, higher than the legal standard 35. 7. In terms of expenditure, excluding the positive items under the control of the Ministry of Household, the surplus of Diding mainly serves as the administrative funds of the local governments at all levels (especially state and county), as well as the collection and use of Dibutyl Silver. These rules of income and expenditure become an important component of the system at the time of Taoism. On the one hand, it shows that the Dingzhang of Yongzheng period has basically lost its original function, and at the same time, it also reflects the decentralization of fiscal centralization management.
【作者单位】： 华东师范大学历史系;
【基金】：国家社科基金项目“清代中后期的田赋与地方财政(1800—1911)”(13CZS031)的阶段性成果
【分类号】：F812.9;K249
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