试析清代绥远城房地租银的支出——以绥远城房租奏销档案为核心

On Fiscal Expenditure of Suiyuan City's Rental Revenue of Public House and Land in Qing Dynasty——Based on Suiyuan city's archival papers of memorial to the throne of applying for reimbursement

清代绥远城的房地租银支出体现在公费银、红白事赏银、充饷银、补立驼马倒毙银、修理军械银等几个方面。乾隆中期是对房地租银支出使用、调整的重要时期。房地租银作为绥远城八旗内部财政收入的主要部分,补充了绥远城的财政支出,其支出的变化也体现了绥远城整个财政的变化情况,尤其是映射了清末绥远城财政的崩溃。

The fiscal expenditure of Suiyuan City＇s rental revenue of public house and land was reflected in office expenses, gratuity for weddings and funerals, soldier＇s pay, filling up camel＇s and horse＇s dying and ordnarce repair. The period of the mid-Qianlong was an important period of expenditure and adjustment. As major part of the internal revenue of Eight Banners in Suiyuan City, the rental revenue of public house and land was a supplement to Suiyuan City＇s fiscal expenditure. And its change also reflected the changes in overall Suiyuan City financial, particularly mapped financial collapse of Suiyuan City in late Qing Dynasty.