摘要
公费名粮是绿营武官为满足营伍公用而领取的空额兵饷。在耗羡归公的基本理念下,雍正帝试图将公费名粮与正项钱粮严格区分,希冀地方武官自行管理。但随着公费名粮“值百抽二”原则的形成,以及督抚、藩司在支销上的介入,其渐被省级财政监管。至乾隆朝,绿营经费挪垫普遍,公费名粮与司库正项界限愈加模糊,最终于乾隆四十六年转变为公费银,被纳入经制正项。公费银作正开销是清廷在军费体制内的一次结构性调适,以此绿营有了独立且制度化的公费来源,然其经费运用亦因定额奏销的渐趋僵化而难有实效。
Public stipend silver(gongfei mingliang)was the nominal military salary received by officers to meet the public needs of the troops.Under the basic principle of Haoxian guigong,Yongzheng emperor attempted to strictly distinguish between the public stipend silver and the regular taxes,hoping that local military officials could manage autonomously.But with the establishment of the system that public stipend silver accounts for 2%of the soldiers’pay,as well as the intervention of governors and chief secretary in the management,its nature gradually became indistinguishable from regular taxes at the provincial financial level.To address military expenditure during the Qianlong reign,the widespread practice of shifting funds has led to an increasingly blurred boundary between public stipend silver and regular taxes.Eventually,it was transformed into regular taxes in the forty-sixth year of the Qianlong reign.The reform of public stipend silver represented a structural adjustment within the military finance system,providing the Green Standard Army with an independent and institutionalized source of public funding.However,the use of these funds was also difficult to effectively implement due to the increasingly rigid system of quota reported accounts.
作者
谢殿诚
XIE Diancheng(Department of History,Sun Yat-Sen University)
出处
《清史研究》
CSSCI
北大核心
2024年第6期64-75,共12页
The Qing History Journal
关键词
清代
绿营
公费名粮
耗羡归公
军中财政
Qing Dynasty
the Green Standard Army
public stipend silver
haoxian guigong
military fiscal
