明代节慎库初探

An Initial Study on Jie-Shen Storehouse in the Ming Dynasty

明政府为了加强财政监管,于嘉靖八年(1529)建立了工部所属的节慎库。节慎库岁入工部四司各种名目的银两总数在八十万两以下。在都察院和六科的监察下,节慎库官员从入库、贮存和支放等环节对入库财物严格管理。但各种舞弊行为仍然层出不穷,加上官方连年兴建,使得库贮日渐空竭。

In order to strengthen financial management, Ming Government set up Jie - Shen Storehouse which was affiliated with the Ministry of Works in 1529. The number of silver which was stored in Jie - Sben Storehouse every year was below 800,000 liang. Under the supervision of the censorial system of Ming Government, the officials in charge of Jie - Sben Warehouse strictly managed storage property when property was checked and accepted, kept up, disbursed. However, a variety of corrupt practices were still emerging frequently, coupled with the official construction year after year, property in Jie -Sben warehouse was growing.