由钱粮亏空看康雍乾时期财政制度创设中的因果关系－兼论清朝官僚政治的制度缺陷

Causality in the Establishment of Financial System during the Period of Kangxi, Yongzheng and Qianlong from Deficiency of Money and Grain

刘凤云(LIU Feng-yun)

《史学集刊》 198期 (2022/01) Pp. 41-58+87

摘要

在对清前期钱粮亏空案的考察中，可以看到“挪用”与“垫支”、“摊捐俸工银”与“摊捐养廉银”，以及“蠲免”与“捐纳”等制度之间的关联性。由“挪用”到“垫支”的支出行为发生由非法到合法的转变时，并没有解决难以归款的问题。而由“摊捐俸工”到“摊捐养廉”，说明财政体制上存在着公私（车翏）（车葛）的制度缺陷，虽一定程度上填补了不断增大的财政缺口，却产生了官员低俸甚至是无俸的政治风险。此外，“蠲免”在被誉为造福于百姓的惠政加以推行的同时，被蠲免的直省因无征赋税不得不以备受诟病的“捐纳”“挪垫”“捐输”等作为解决财政短缺的途径。以上制度与措施之间有着互为因果的关系，诸问题都指向了清朝低存留的财政体制，这成为清朝国家难以解决的政治隐患。

關鍵字

财政制度 ； 挪用与垫支 ； 摊捐俸工银 ； 摊捐养廉银 ； 蠲免 ； 捐纳

並列摘要

From the investigation of the deficiency case of money and grain in early Qing Dynasty, we can see the relevancy between ＂misappropriation＂ and ＂advance payment＂, between ＂compulsory donation of officials' salaries＂ and ＂compulsory donation of officials' nourishing honesty silver＂, and between ＂exemption＂ and ＂donation＂. The payment behavior from illegal ＂misappropriation＂ to legal ＂advance payment＂ only provides a temporary solution, but it cannot solve the problem of repayment. There are institutional defects in the fiscal system. Although this approach has filled the growing fiscal gap to a certain extent, it has produced the political risk of low or even no pay for officials. In addition, the provinces exempted from tax had to resort to widely criticized measures such as donation and misappropriation to solve the financial shortage due to the absence of tax. The above-mentioned systems and measures have a causal relationship with each other, and all the problems point to the financial system of the Qing Dynasty according to which each province could only keep partial tax, which became a political hidden trouble that the Qing Dynasty could not solve fundamentally.

並列關鍵字

financial system ； misappropriation and advance payment ； compulsory donation of officials' salaries ； compulsory donation of officials' nourishing honesty silver ； exemption ； donation