十八世纪山西省财政体系运作研究

发布时间：2018-06-06 02:10

本文选题：18世纪 + 雍正　；参考：《山西大学》2011年硕士论文

【摘要】：学人对于清代的研究很多,对于财政史方面的研究也非常丰富。虽然财政史的研究很活跃,但是由于清代文献史料和档案资料过于浩繁,而又经历近代巨大的社会变革,此工程也非一人之力可成。而目前的研究大多集中在晚清时期,对于清代前期的研究相对薄弱。因此,文章选取山西一省,作为一个角度,来窥探18世纪的清代财政发展状况。而研究山西省的财政体系运作,首先需要廓清当时的财政外部环境和内在因素。文章主要着眼于财政运作体系流程和效率的研究。文章将财政运作分为两个部分来探讨。一个部分是财政收入的流程,涉及财政收入的结构和分布问题,例如：正赋、耗羡等。另一个部分是财政支出的结构与流程,例如：各级官员的薪俸、养廉银、协饷等。并对财政变革中的“耗羡归公”和“摊丁入亩”两个重点问题进行探讨。财政政策固然重要,但是具体是如何实施的,则更加重要。一项国家财政政策制定后,层层传递,具体实施,则会受到各种现实因素和条件的干扰,最终可能就偏离了当初的预期。而这些因素中,不可否认的是,官员体制和官员自身的管理能力则是相当重要的。通过《上谕档》、《雍正朝内阁六科史书·户科》、《雍正朱批奏折》等档案,及《清实录》、《大清会典》、《山西通志》、《晋政辑要》、山西省各府府志、各县县志等文献,努力从史料中静态的描述和介绍,或者奏折中的财政事件,来寻找出动态的流程线索。这是文章的基本任务和基本目的。依据此动态图景,通过统计学的方法,我们从财政收入和支出中,得到一省政府的财政状况。通过运用复旦大学历史地理研究中心提供的GIS数据所作出的地图,来表达财政的结构层次。文章中考察了山西从省到县一级的官员及佐杂的俸禄和养廉银等,列出明细,以便了解其数量和结构。一个国家一定时间段内,其财赋总量是一定量的。同理,一定时间段内,山西省的财赋总量也是一定量的,而其分配,多少到政府,多少留与民众?政府是否与民争利?这是论文进一步的目标,即考察其行政效率和经济效率。
[Abstract]:Scholars for the Qing Dynasty a lot of research, for the financial history of the study is also very rich. Although the study of financial history is very active, but because the Qing Dynasty documents and archives are too numerous and experienced great social changes in modern times, this project can not be accomplished by one person either. However, most of the current studies focused on the late Qing Dynasty, and the research on the early Qing Dynasty was relatively weak. Therefore, the article selects a province of Shanxi as an angle to explore the financial development of the Qing Dynasty in the 18 th century. To study the operation of Shanxi's financial system, it is necessary to clarify the external financial environment and internal factors at that time. This paper mainly focuses on the research of financial operation system process and efficiency. The article divides the financial operation into two parts to discuss. One part is the process of revenue, which involves the structure and distribution of fiscal revenue, such as positive revenue, envy and so on. The other part is the structure and process of fiscal expenditure, such as salaries of officials at all levels, maintenance of cheap silver, coordinated pay and so on. This paper also probes into the two key issues in the financial reform, namely, "returning to the public with envy" and "spreading into the mu." Fiscal policy is important, but how it is implemented is even more important. After a national fiscal policy is formulated, it will be interfered by various realistic factors and conditions, and may deviate from the original expectation. Among these factors, it is undeniable that the official system and the management ability of the officials themselves are quite important. Through the archives such as "the encyclical file", "Yongzheng cabinet's six branches of historical books and households", "Yongzheng Zhu Xiexuan", and so on, as well as the documents such as "the actual record of the Qing Dynasty", "the Great Chronicles of the Qing Dynasty", "Shanxi Tongzhi", "Jinzheng Collection", Shanxi Province's various government and government records, and county records, and so on. Try to find the dynamic process clue from the static description and introduction in the historical materials, or the financial event in the book. This is the basic task and purpose of the article. According to this dynamic picture, we get the financial situation of a provincial government from the fiscal revenue and expenditure by statistical method. The structure of finance is expressed by using the map of GIS data provided by the Center of Historical Geography of Fudan University. In this paper, the officials from provincial to county level and the salaries and silver in Shanxi province are investigated, and the details are listed in order to understand their quantity and structure. In a certain period of time, a country's total amount of wealth is a certain amount. Similarly, within a certain period of time, Shanxi Province's total amount of wealth and Fu is also a certain amount, and its distribution, how much to the government, how much to stay with the public? Is the Government competing with the people for profit? This is the paper's further goal, that is, to investigate its administrative efficiency and economic efficiency.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K249

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