摘要
清代仓储作为存放国家正赋钱粮的场所,与漕粮运输、荒政救济甚至军事行动都有密切的联系,成为统治者关注的焦点。但有清一代,无论是康乾盛世之时还是内忧外患的清末之际,都难以避免仓储亏空的窠臼,仅在程度上有所差异而已,究其原因仍是官侵、吏蚀、民欠。清代仓储的亏空带来了吏治腐败、荒政废弛、军事被动等恶劣影响,甚至动摇到统治的根基。为了应付亏空的局面,清廷统治者规定了限定时间赔补、连坐等行政处罚措施,以惩处造成仓储亏空的官吏并最终弥补仓储亏空。
The warehouse of the Qing Dynasty was a place where the land tax was put in,which was tied up with water transport of grain to the capital,calamity relief and military affairs.The governor paid much more attention to it.But in the Qing Dynasty,the deficit of warehouse was excited all the time no matter in Kangqian T imes or in the Late Times that was faced with troubles at home and aggression from abroad.The reasons are the corruption of government official,the stealing of minor official,and the default interest of common people.The deficit of warehouse brings about several consequences,such as corruption,useless calamity relief and passive military action and so on.It even shook the foundation of government.In order to deal with this situation,the governor formulates several rules,such as compensating the deficit in time,and related responsibility to make up the deficiency of warehouse.
出处
《西南大学学报（社会科学版）》
CSSCI
北大核心
2011年第4期75-80,224,共6页
Journal of Southwest University(Social Sciences Edition)
基金
日本爱知大学2010年度ICCS若手研究者研究助成"清代仓库律例研究"
项目负责人:闫文博
