摘要
明代中后期,白银货币化对明代国家赋税制度具有重大的变革意义,同时也对社会商品货币经济的发展起到了推动作用。然而不可否认的是,赋税征银存在着诸多负面问题。在讨论明代白银货币化问题时,这一点是不可回避的。这些问题的存在根本上与明代国家的货币制度、赋税制度等国家制度自身存在缺陷有关。明清之际的学者在检讨明代赋税征银产生的负面问题时,简单地将其归咎于白银的使用而忽视制度层面的检讨,是远远不够的。
In middle and late Ming dynasty,the monetization of silver is significant in terms of the reform of the national taxation system and serves to promote the social commodity development.However,there is no denying that this way of taxation has its negative effects,which had something to do with the flaws of the monetary system and taxation system.It is not enough to reduce these negative effects to the utilization of silver and ignore the problems in the system level.
出处
《史林》
CSSCI
北大核心
2007年第6期124-136,共13页
Historical Review
基金
华东师范大学2007年优秀博士基金资助
