从“民间机制”到“官方体制”:清及民国时期江西的“义图”

From "Folk Organization" to "Official Institution" :On Yi Tu Structure of Jiangxi Province in Qing Dynasty and The Republic of China

明清时期赋役制度的变化,不仅对基层行政和乡村社会文化产生了深远的影响,还导致了税粮催征方式的多元化。清代江苏和江西地区盛行的义图,即是其中一种以图甲为单位的税粮催征方式。就江西地区而言,晚清之前的义图、清末民国时期的义图、民国时期的“急公会”这三种税粮催征方式的形成与发展,既是义图从“民间机制”到“官方制度”演变的结果,又反映了这种变化背后,乡绅、宗族等社会力量与书吏等各种中介势力、地方政府之间的利益纠葛。

The Taxes and Corvee of system, which has undergone the transformation in Ming and Qing Dynasty, has not only a profound influence on the local administrations and the rural society, also brought about great changes in the way of taxes collecting. Yi Tu structure, as a way of taxes collecting, was popular in Jiangxi and Jiangsu provinces. Its emergence and development, which changed “local organization” to “official institution”, reflected the conflict of interests between rural elites and local officials.