明代浙江杂办银收支结构与“均平法”改革

发布时间：2018-03-08 13:27

  本文选题：明代　切入点：浙江　出处：《中国史研究》2016年01期 　论文类型：期刊论文

【摘要】：杂办银是浙江地方政府行政办公所需开支,由现役里甲丁田银买办。杂办银有两种收支方式,其中祭祀、科举、抚恤等项目为定额支出,由里甲人户直接交纳银,地方政府买办完成;支应银项目只有总额控制,没有细目规定,由应役人户买办供送。地方政府屡有支应项目银纳化的改革措施和建议,都因为预算额度过低而不能彻底施行。庞尚鹏的"均平法"改革并非是简单汇总地方先行经验,而是大幅度提高预算额度,突破支应项目银纳化改革的制度性障碍,最终完成了公费银收支的货币化方式。
[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.
【作者单位】： 辽宁师范大学历史文化旅游学院;东北师范大学历史文化学院;
【分类号】：K248
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本文编号：1584088