明代课程制度研究

发布时间：2018-06-08 19:33

本文选题：课程制度 + 制度学派　；参考：《厦门大学》2008年博士论文

【摘要】： 税收制度对国家的发展至为重要,中国自古历代财政均以田赋为主要收入,但自宋代及元代,国家开始重视与商业活动有关的税收,故宋、元政府除专卖外,亦加强对“关市之征”的管理,并设专职机构及指派专责官员总领其事,其所取税收称为“课程”,故课程可以作为商业性税收的统称。征收课程的制度延续至明代,至明代中叶后渐渐衰微,至清代时已经无人知道课程所指为何物了。明代是课程制度由盛转衰的一个关键,中央政府渐渐放弃对课程的管理,并将其下放给地方行政机关负责。牵一发而动全身,课程由地方政府管理以后,令地方财政产生一系列的变化,故了解课程制度的演变,有助我们理解明代中央与地方财政的关系及情况。近世明代方志的刊印,为我们提供了审视地方财政的新资料,本文便是以统计的形式,结合中央文献及各地方志,从课程征收的数量、征收的方式、使用的情况去了解各地课程的负担,及推敲明代课程制度演变原因。由于税收与货币有非常直接的关系,故本文亦专设一章,论述课程中有关课程折钞与折银的情况。经济学中的制度学派为研究财政制度提供了极佳的分析工具,本文亦会借用制度学派的一些理论,特别是交易成本理论,去理解理推动课程制度的演变的种种因素。本文所涉及的只是整个由宋代至清代课程制度的一个部份,要理解整套课程的发展,实有赖其它学者对课程这套被人遗忘的制度作更深入的研究及讨论。
[Abstract]:The tax system is very important to the development of the country. Since ancient times, the main revenue of China has been the land tax. However, since the Song and Yuan dynasties, the state began to attach importance to the taxation related to commercial activities, so the Song and Yuan governments, in addition to monopoly, We should also strengthen the management of the "customs levy", and set up a full-time organization and appoint a dedicated officer to take charge of the matter. The tax revenue it receives is called "curriculum", so the course can be regarded as a general term of commercial taxation. The system of levying courses continued into the Ming Dynasty, gradually declined after the middle of the Ming Dynasty, and by the time of the Qing Dynasty no one knew what the curriculum meant. The Ming Dynasty was the key to the rise and decline of the curriculum system, and the central government gradually abandoned the management of the curriculum. And devolve it to the local administration. After the curriculum was managed by the local government, a series of changes were made in local finance. Therefore, understanding the evolution of the curriculum system will help us understand the relationship and situation between the central and local finance of the Ming Dynasty. It provides us with new information to examine local finance. This article is to understand the burden of local courses in the form of statistics, combined with the central literature and local chronicles, from the number of courses collected, the way they are collected, and the situation they use to understand the burden of courses in various places. And to study the evolution of the Ming Dynasty curriculum system. Because of the direct relationship between tax and currency, this paper also has a chapter on the course of banknote and silver. The institutional school in economics provides an excellent analytical tool for the study of the financial system. This paper will also use some theories of institutional school, especially the theory of transaction cost, to understand the factors that promote the evolution of curriculum system. What this paper deals with is only a part of the curriculum system from Song Dynasty to Qing Dynasty. To understand the development of the whole curriculum, it is necessary for other scholars to study and discuss the forgotten system of curriculum more deeply.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F812.9;K248

【共引文献】