清初江南人丁研究——兼谈清代人丁编审制度的确立

发布时间：2018-04-08 13:25

本文选题：人丁编审　切入点：原额人丁　出处：《中国经济史研究》2015年03期

【摘要】：顺治年间,清廷在明代人丁编审制度的基础上逐步形成了五年一届编审之制和统一的奏报制度。部分地区将明代晚期的丁额作为"原额",而另一些地区则根据实际情况重新订出"原额"。作为全国南北方的缩影,在迥异的地理环境下,不同的差徭折银分配方式形成了江南省长江南北府州在人丁编审等则、人均丁银负担、丁银在赋税中的比重等各方面的显著区别,进而导致了顺治年间该省南北部丁数增长模式上的明显差异。为了完成税额,江北部分地区采取将缺额丁银摊入田亩征收的措施,进一步推动了部分地区摊丁入地的尝试。本文以顺治《江南赋役全书》为核心资料,结合其他史料加以分析研究,对清初的人丁编审情况有了较以往更为全面具体的认识。
[Abstract]:During the Shunzhi period, the Qing Dynasty gradually formed the system of editing and reviewing once every five years and the unified system of playing newspapers on the basis of the system of compiling and reviewing people in the Ming Dynasty.In some areas, the late Ming Dynasty was regarded as the original quota, while in others, the original amount was redefined according to the actual situation.As a microcosm of the north and south of the country, under different geographical conditions, the different ways of distributing differential taxes and taxes have resulted in the Jiangnan governor, the south and north of the Yangtze River, the prefectures of the north and south of the Yangtze River, in the editorial review of the population, and so on, the burden of silver butyl per capita.The significant differences in the proportion of butyl silver in taxation and other aspects have led to the obvious difference in the growth pattern of the north and south parts of Shunzhi province during the period of Shunzhi.In order to complete the tax amount, some areas in the north of the Yangtze River adopted the measures of collecting the deficiency of butyl silver into the farmland, which further promoted the attempts of some areas.This paper takes Shunzhi "Jiangnan Fujianshu" as the core material, and combines other historical materials to analyze and study, and has a more comprehensive and concrete understanding of the situation of compiling and examining people in the early Qing Dynasty than in the past.
【作者单位】：上海师范大学人文与传播学院;
【分类号】：K249;D691

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