试论明代北直隶的地方支出——祭祀与乡饮酒礼

On Local Financial Expenditure of Northern Zhili in the Ming Dynasty——Jisi and Xiangyinjiuli

明朝北直隶祭祀的主要内容有文庙各坛祠春秋二祭、名宦乡贤春秋二祭、八蜡神庙春秋二祭、社稷坛春秋二祭、风云雷雨坛祭、霜降祭、邑属坛祭、清节祠祭等,是明代北直隶地方经费支出较多的一项,财源是征收的代役金。京府顺天负担更重,除以上祭祀项目,还额外有其他祭祀,由代役金和税银共同承担。明代的乡饮酒礼源自古礼,是由地方官宴请当地年高有德者于公堂,其意为敬老尊贤。明代北直隶的京府顺天和京县大兴、宛平的乡饮酒礼费用较高,其他的府县则较低,经费出自代役金。祭祀与乡饮酒礼给北直隶人民造成了沉重的负担。

The Northern Zhili government of the Ming Dynasty spent a lot on various sacrifice ceremonies, such as temple sacrifices and Shejitan sacrifices. The financial resources were mainly from the daiyujin. Different counties of the Northern Zhili levied different amount of dayujin. The author holds that the sacrifices and Xiangyinjiuli posed a grave burden to the people.