明代浙江均平法考

发布时间：2019-02-13 17:27

【摘要】：本文根据现藏于日本尊经阁的海内孤本《钦依两浙均平录》,以国家与社会互动为视角,对明代均平法改革内容与主旨展开探讨。均平法主要是针对里甲正役三办,包括上供物料和地方官府公费的改革。本文指出当时明代里甲正役是一种以役的方式出现的贡、赋、役的混合体,具有多元混杂的特质,因此将改革定位于赋役——财政改革;认为统一征收均平银后,在役的层面,役以银代,官为雇役,国家劳役制走向衰亡,役部分转入了赋;在财政的层面,以实物派征和人力征调为主的财政结构发生了转变,形成了以白银货币收支为主要形态的新的地方财政体制;均平法改革是一条鞭法赋役统一征银的早期阶段,也是白银货币化的进程。本文指出三办中开销最大的是地方官府公费,改革是以国家法令形式进行的制度变迁,有社会基础,以士大夫为中介,带有社会转型特征,表明明代是现代货币财政的开端,也是现代货币财政管理的开端。
[Abstract]:This paper discusses the content and purport of the reform of equality law in the Ming Dynasty from the perspective of the interaction between the state and the society, according to the "Qin Yi two Zhejiang Equalization Records", which is now stored in the Japanese Sutra Pavilion. The law of equality is mainly aimed at the three offices of Riga, including the reform of supplies and local government funds. This paper points out that at that time, Li Jia Zhengjun in Ming Dynasty was a kind of tribute that appeared in the form of service, the mixture of tax and service, with the characteristics of multiple and mixed, so the reform was fixed on the serve-fiscal reform. The author thinks that after the uniform collection of both equal banks, in the service level, the service is in the form of silver, the official is employed as the servitude, and the national system of servitude tends to decline, and the service part is transferred to the Fu; At the financial level, the financial structure, which is based on the collection of material objects and manpower, has changed and formed a new local financial system with the main form of monetary revenue and expenditure of silver. The reform of equalizing law is the early stage of uniform collection of silver by a whip method, and is also the process of silver monetization. This paper points out that the biggest expense of the three offices is the local government's public expenditure, and the reform is the institutional change in the form of state decrees, with a social foundation, with the literati and officials as the intermediary, with the characteristics of social transformation, indicating that the Ming Dynasty was the beginning of modern money and finance. It is also the beginning of modern monetary and financial management.
【作者单位】：中国社会科学院历史研究所;
【分类号】：K248;F812.9

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