摘要
嘉靖时期,白银财政不断拓展,重要表现之一便是上供物料逐渐实现大规模折银,其折银主要原因包括革除实物财政体制下物料税收的弊端,将加派实物物料通过折银变为工部财政收入的固定类项等。上供物料折银中的四司料银入贮京师顶级库藏之一的节慎库。节慎库是工部银库,不受户部管辖,是独立于传统户部财政之外的体系。这说明:其一,上供物料折银是工部白银收入的主要来源;其二,明代中央财政内部并未实现所谓的集权,而是分权。嘉靖十六年(1537)的营建大工事件,是中央各部协作完成的结果,但因试图加派,导致户、工二部尚书被罢黜。可见,工部财政的运作是牵动中央各部财赋和政局的复杂事件,也说明明代财政运作因缺乏统一领导机构而效率低下。
The Jiajing period was a crucial time in the silver financial development of Ming China. This development included an increase in the types and scale of taxes paid in silver,especially material taxes paid in silver on a large scale.The main two causes of this phenomenon were the efforts to eliminate the weakness of the physical financial system and to legalize the tax boost. A large portion of the silvers paid in the form of material taxes was kept in Jieshen Storehouse,which was a top one of its kind in the capital Beijing. Jieshen Storehouse belonged to the Ministry of Works,used exclusively for the storage of silver. This reveals that material silver taxes were the main source of income for the Ministry of Works,and that there was no financial centralization but decentralization within the central government. The"palace building event"of the Ministry of Works took place in the 16 th year of the reign of Emperor Jiajing. It led to the removal of two ministers.This illustrates that increasing tax was not a wise choice,especially in the complicated political situation in ancient China,as the financial practices of the Ministry of Works required the coordination of the different departments of central governmental finance,and this obviously lacked efficiency.
作者
李义琼
LI Yi-qiong(Department of History,Zhejiang Normal University,Jinhua 321004,Zhejiang)
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2019年第2期133-141,共9页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家社会科学基金重大项目"中国古代财政体制变革与地方治理模式演变研究"(17ZDA175)
关键词
嘉靖时期
上供物料折银
节慎库
工部财政
Jiajing period
material tax paid in silver
Jieshen Storehouse
financial practices of the Ministry of Works
