摘要
清制,直省藩库额设封贮银专备地方急需公务。封贮银的留贮、动支与归补构成清代财政管理与财政运行的重要方面。康雍时期,为改善地方财用匮绌,封贮银制度酝酿并出台。乾隆时期,清廷基于中央与地方财政实态,对各省封贮银数进行合理化配置。嘉道以降,直省封贮银支用殆尽,为筹补原款,清廷迭开外捐。而迫于财政支出有增无减,各省封贮银于"旋补旋拨"间归补迟缓,并与捐监银相交织。咸丰后,封贮银持续耗竭而收捐日少,直省封贮银体系最终瓦解。
In order to prepare for local emergencies and public affairs, the Qing government established the system of storing silver in Financial Commissioner’s Treasury. During the Kangxi and Yongzheng Reigns, the reform was planned and put into practice. In the Qianlong Reign, the government continually adjusted the amount of silver reserves according to the situation of state finances and local funds. But during the Jiaqing and Daoguang Reigns, increasing expenditures exhausted almost all the silver reserves. To replace the original allocations, the Qing government accepted donations as a method to raise funds. However, due to the deterioration of state finances, the replenishment of stored silver was continuously postponed. As the silver reserve was depleted, and the revenue from donations declined, the system eventually collapsed in the Xianfeng Reign.
作者
何永智
HE Yongzhi(The Institute of Qing History,Renmin University of China)
出处
《清史研究》
CSSCI
北大核心
2019年第4期45-61,共17页
The Qing History Journal
基金
中国人民大学科学研究基金（中央高校基本科研业务费专项资金资助）项目“清代备贮银体制的运转及其嬗变”（19XNH070）阶段性成果
关键词
藩库
封贮银
捐监
Financial Commissioner's Treasury
The system of stored silver
Donation(juanjian)
