明代中叶赋役经制册籍纂修的扩展机制——财政管理技术传播之一例

The Growth of Compilation of Fiscal Book in Mid-Ming: A Case of Spread of Technology of Financial Management

伴随着明代国家财政运作手段从实物和劳役向白银货币转移,各级政府探索出一些新的财政管理技术来应对新形势,编纂对赋役收支进行量化核算的经制册籍就是其中之一。赋役经制册籍并非出于顶层设计,而是起源于州县官府的治理实践。因此,其扩展也就主要不是依靠中央统一政令在全国范围内自上而下推行,而是基层经验自下而上传导、省域内自上而下推广,与地域间横向传播的结合。本文以浙江赋役册籍编纂经验的形成与传播为例,说明嘉靖时期各地赋役经制册籍的普遍编纂,不仅是由于各地赋役改革的需要,同时也是新的财政管理技术知识的扩展及其对主政者产生影响的体现。

The compilation of fiscal book,whereby the revenue and expenditure could be quantified,was a response to the silver-associated monetization of national finance in Ming.It was not a top-level design but originated from the local practice.The present paper investigates the practice in Zhejiang,attempting to answer for what reason it was popularized in the reign of Jiajing of Ming.