嘉道年間江南的漕弊

The Tribute Grain Abuses of Jiangnan in the Jia-qing and Dao-guang Periods (1796-1850)

嘉道年间的漕务是与积弊联系在一起的，作为一种常态而存在的漕弊，本身即是制度的组成部分。在财政层面，漕弊主要表现为旗丁帮费问题、大小户问题、漕粮的浮收勒折与亏空问题。嘉道年间的江南，一方面是仓漕卫所规费、旗丁帮费、官绅漕规、州县浮收逐年递增，而另一方面，捏灾、短漕、亏空也随之愈演愈烈，这导致了漕粮河运制度在道咸之交的崩溃。本文认为：从财政结构的角度来看，所谓漕弊是各种“浮费”代表的额外财政对於额定财政的空前侵蚀。

In the Jia-qing and Dao-guang Periods,the long-standing abuses continued to be part of the fabric of grain transport system. The tribute grain abuses prevailed in Jiangnan were the problem of bang fei(the customary fees extorted by the bannermen), the problem of daxiao hu (the differential tax collection rates of big households and small households ), the excessive collection and central-government deficits made up by zhou and xian governments. The Jia-qing and Dao-guang periods Jiangnan saw a continuing rise in the amount of surcharges,and a precipitous fall in the quotas of the central-government’s grain tax, which directly contributed to the collapse of the grain transport which was along the Grand Canal at the turn of Dao-guang and Xian-feng reigns. This article has found that, from the perspective of fiscal structure, the tribute grain abuses were in fact unprecedented embezzlement from the statutory fiscal system(額定財政)by the nonstatutory fiscal system(額外財政)which consisted of various surcharges.