崇實黜奢：論嘉慶朝內務府財政

過去對嘉慶朝的財政存在「和珅跌倒，嘉慶吃飽」的刻板印象，以為查抄和珅家產即能解決財政問題。本文從清朝檔案瞭解和珅家產數量，約佔嘉慶皇室財政兩年收入。嘉慶皇室的財政來源依循乾隆時期，利用關稅盈餘繳交內務府，並提升人參變價銀。內務府關稅盈餘逐漸定額化，主要仰賴粵海關洋商的辦貢銀以及認購昂貴的人參、珠寶、毛皮等。鹽務方面，長蘆、兩淮的鹽政衙門辦公銀、規費、帑息銀等，為內務府重要收入之一。儘管嘉慶皇帝號稱節省，卻令兩淮鹽政將節省活計的銀兩繳交內務府，鹽商又捐輸玉貢銀、萬壽盛節銀兩等，為內務府大宗收入。內務府從鹽政衙門獲取數十或百萬銀兩，長蘆鹽政數量不多，不過一、二十萬兩，以兩淮的鹽政給的銀兩為主。可見嘉慶朝的內務府收入建立在苛捐雜稅上。乾隆皇帝在位時大力興修寺院，嘉慶皇帝較為簡樸，他撥了一千多萬兩到戶部、軍需，以及修理河道等。白蓮教戰爭時，嘉慶皇帝節省個人用度，大幅縮減造辦處的活計，不過，他個人喜歡看戲，在宮廷演戲、陵寢的修繕支出數量也不少。綜上所述，嘉慶皇帝強調「崇實黜奢」，實有階段性，前期因戰爭因素較為節省，戰爭結束後開始享受帝王的品味；並且節流而不願開源，導致關稅和礦稅沒有增長。道光皇帝必須面對這些問題，推行鹽務改革以及面臨鴉片戰爭以後的對外關係，可見嘉慶皇帝這種保守的作風為清朝埋下衰敗原因之一。

關鍵字

嘉慶皇帝；皇室財政；咸與維新

並列摘要

The general understanding about imperial finances during the Jiaqing reign centers around the idea that ＂the fall of Heshen was a feast for Jiaqing,＂ assuming that by confiscating Heshen's possessions the Jiaqing Emperor resolved the court's financial issues. This article uses Qing Dynasty archives to argue that the value of Heshen's possession was roughly equivalent to two years of income of Jiaqing's Imperial Household. The sources of Imperial Household income under Jiaqing did not differ from those during the Qianlong reign, resting largely on customs tariffs and ginseng sales. Over time, the amount of tariff collected stabilized, largely consisting of tribute silver contributed by foreign merchants through the customs in Guangdong, as well as the sales of luxury items such as ginseng, gems, and fur. Another important income stream was the administration fees, processing fees, and interest collected by the Changlu and Lianghuai Salt Trade Offices. Jiaqing, though famously thrifty, ordered the Salt Trade Office of Lianghuai to deliver silver saved from redundant activities to the Imperial Household. Along with the tribute silver and Emperor's birthday silver presented by salt merchants, these were major sources of income of the Imperial Household. It can be concluded that the income of the Imperial Household during the Jiaqing reign was based upon unofficial sources. During the White Lotus Rebellion, the emperor curtailed his personal expenditures and significantly reduced the activities of the Workshop of the Imperial Household. However, Jiaqing's advocacy of ＂embracing simplicity, denouncing extravagance＂ was only temporary: after the Rebellion the extravagances of court life were resumed. Jiaqing reduced spending but did not develop new streams of income, resulting in problems that the Daoguang Emperor had to deal with. Overall, the Jiaqing Emperor's conservative approach towards finance did not turn out to be a wise one.