杂派失控与传统中国的财政周期——再论“黄宗羲定律”的历史真相

发布时间：2018-05-05 18:13

  本文选题：黄宗羲定律 + 杂派　； 参考：《人文杂志》2017年09期

【摘要】："黄宗羲定律"揭示了传统中国正税外杂派屡禁屡生的周期性历史现象。在传统中国,杂派广泛存在,但基本上来自于地方官府,非朝廷中央的杂派;杂派虽出自地方,根源却在中央,肇因于中央财政对地方财政的挤压造成的地方经费不足,之后又混杂了官吏贪腐的因素;建立在脆弱的小农经济基础上的"大国财政"使中央财政面临巨大压力,存在挤压地方财政的强烈动机,大一统帝国体制下强干弱枝的政治需要也使得中央对地方的财政挤压势成必然。中央对地方持续的财政挤压产生了一个杂派从失控到相对控制、又从相对控制到失控的历史周期,而历代王朝也因此相继走上"财政拮据-杂派失控-民变-衰亡"的老路。从"黄宗羲定律"反映的财政历史周期来看,传统王朝治理之道内敛而保守,强调安全而忽视进取,重视财政作为政权安全及稳定的物质基础的作用,轻视财政改善公共服务及促成经济增长的功能,缺乏提升税收能力和财政管理效率的长期动力,其"现代性"只具有相对意义。
[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.

【作者单位】： 江西财经大学法学院;
【基金】：国家社会科学基金项目“法治视角下传统中国隐性腐败治理研究”(15BFX017)
【分类号】：F129;K207
，

本文编号：1848770