摘要
为筹集备荒仓储谷本,晚清江苏普遍推行积谷捐这类田赋加派。由于积谷捐加重民众负担,亦有违清廷定制,曾引发争议和抵制。鉴于此,官府主动调整策略,根据清廷"民捐民办"的政策,将强制带征的积谷捐称作"民捐",并要求地方绅士参与仓储管理,其目的是以"民捐绅办"或"民捐民办"为名,绕过清廷不准加赋勒派的制度障碍,减少积谷捐的推行阻力。但所谓"绅办"实属"官督绅办",备荒仓储仍由官府掌控。"官督绅办"管理模式的兴起,反映出晚清基层社会管理格局的变动趋势。由于"官督绅办"的管理模式往往以强制"民捐"为基础,加重了民众负担,因此亦可视作官府转嫁责任的表现。这是清末反地方自治及绅民冲突事件层出不穷的重要原因。
In order to raise storage against famine, the Grain Donation which is a kind of additional land tax was carried out generally in Jiangsu province during the late Qing dynasty. Because the Grain Donation aggravated the burden of the people and violated the rule of the Qing dynasty, it caused controversy and boycotts. In light of that, the government adjusted the strategy according to the official ＂people-donated and people-managed＂ policy, claimed the Grain Donation as the ＂people donation＂ and asked local gentlemen to participate in management of grain storage against famine. In the name of ＂people-donated and gentleman-managed＂ or ＂people-donated and people-managed＂, its purpose was to bypass the institutional barrier of non-taxation and reduce the resistance of pushing the Grain DonatiorL Actually, so-called ＂gentleman-managed＂ was ＂government-supervised and gentleman-managed＂, the grain storage was still under the control of government. The rise of ＂government-supervised and gentleman-managed＂ reflected the changing trend of local social management pattern. Because the management mode of ＂government-supervised and gentleman-managed＂ was based on forced ＂people donation＂ and increased the burden on people, it could be considered as the manifestation of government＇s shifting responsibility. This was an important reason why the incidents of anti local autonomy and conflict between the gentry and people emerged endlessly in the late Qing dynasty.
出处
《史学月刊》
CSSCI
北大核心
2015年第1期74-88,共15页
Journal of Historical Science
基金
国家社会科学基金青年项目"近代江南社会保障机构的经费收支与运作研究"(11CZS037)
关键词
积谷捐
官督绅办
绅权
地方自治
the Grain Donation
government-supervised and gentleman-managed
gentry power
local autonomy
