晚明戶部的戰時財政運作──以己巳之變為中心

本文從明代財政制度發展及崇禎二年己巳之變過程中戶部運作情況兩方面，討論明代末年戶部的運作危機及其解決方式，並分析其中反映的財政運作思維及邏輯。　　從明代戶部發展來看，雖然明太祖試圖建立一個以民政為本的戶部組織，但由於現實考量，最終戶部的發展走向以財政為主的組織架構。其基本精神，是以負行政監督、管理之責的官員，統領以吏員為主的行政庶務系統，藉以維持全國財政運作於不輟。隨著戰爭局勢的發展及戶部財政任務的增加，戶部組織愈顯龐大。另一方面，隨著明中後期賦役逐漸折銀，戶部太倉銀庫的性質開始發生轉變，由原本以儲蓄為主的預備倉性質，轉變成為調撥軍餉為主的財政再分配場域。在己巳之變過程中，太倉銀庫兌支法的落實，增進了軍餉支兌的效率；崇禎帝推動的定期奏報制度，則使戶部的冊籍管理邁向一個新的里程碑。　　然財政行政的改變，並不能扭轉明末軍事問題對財政帶來的沈重壓力。在己巳之變的過程中，雖然戶部盡力維持糧餉調撥及餉銀供應，但由於二十萬僅能城守的援軍，及數萬無戰鬥能力的邊鎮戍防軍隊，令崇禎君臣轉向召募新兵來解決迫在眉睫的軍事問題。建立新式軍隊的成本遠大於舊軍隊維持的費用，崇禎皇帝對建立新兵的理想與執著，致使戶部即使瞭解建立新兵可能造成財政失衡，亦沒有反對的餘地；崇禎朝最後走上加派，且一派再派，實為必然之結果。

關鍵字

己巳之變；戶部；戶部尚書；太倉銀庫；戰時財政運作

並列摘要

The objective of this research is to examine the Ministry of Revenue’s operation crisis and its solution and further analyzes its logic and intellection through the reflection of the development of its system and Chongzhen’s reform in 己巳之變. Though the main business of the Ministry of Revenue was mainly on civil administration, it eventually transformed into a financial-oriented organization due to practical considerations. The national financial administration was dependent on a general affairs system that mainly operated by lower ranking officials under the monitor of a higher supervision and management level. The scale the organization of the Ministry of Revenue expanded as the war with the Manchurian and the military expenses elevated. Since the mid and late Ming, the taxation has gradually switched from return labor to silver levy. The function of the National Silver Vault (太倉銀庫) also started to shifted from a precaution-oriented saving institute to a military finance management and distribution agent. After the fiscal reform by the Chongzhen court during己巳之變, the National Silver Vault developed an expedited system for advance payment of remittance which tallied better with the fiscal management regular reporting system and substantially changed its nature. Yet the change in financial administration did not ease the heavy financial burden caused by the military problems. Though the Ministry of Revenue tried hard to maintain the military provisions and funds, the combat power of the existing troops was so weak that the Ming court had to recruit more to meet the urgent needs. Military maintenance expenses after己巳之變 had increased drastically to almost a million silver teal annually, not to mention the pressure of the new troops recruitment. It further increased the financiall burden and inevitably led to severe fiscal imbalance and tax raises.