论明清松江府官布征解之变迁

Changes on the Imposition and Transportation of the Cotton in Sungkiang District in Ming and Qing Dynasties

明代松江府官布的征解从全部征收实物到本、折兼收,在清代前期,经过两次改折之后,折色比例进一步扩大,而本色官布的征收比例则不断缩小,折色的征收成为常态。本、折官布价银等费用的编征,在清代前期呈现大幅上升趋势,征银总额远超明代。而官布的征解方式则由明代的民办民解转变为清代的官办官解,革除了明代在佥民办运过程中的各种积弊,并从制度上逐步加以完善,加强对各环节的监管,明确官吏的职责,缩短官布从价银的编征到办解上纳的整个流程,有效地降低了官府员役从中侵渔的可能性。

In Sungkiang District in Ming Dynasty, the imposition and transportation of cotton has changed： from imposing cotton totally to the cotton and silver respectively. After two taxation changes in the early Qing Dynasty, the proportion of cotton imposition was continuously reducing, but that of silver imposition was expanding further and silver imposition became a normality. The total amount of silver imposition in the early Qing Dynasty appeared rising and was higher than that in Ming Dynasty. Also, the way of imposing cotton has changed： from common people imposition in Ming Dynasty to the official imposition in Qing Dynasty. Thus, the imposition system was improved and the age-old malpractice was abolished. In conclusion, it was beneficial to supervising and shortening its process, and reducing effectively the possibilities of officials＇ corruption.