晚清义图制补论——以青浦县为中心

On Yi Tu Structure in Late Qing Dynasty

本文在现有关于义图制研究基础之上,对晚清青浦县推行的义图制进行考察。青浦的义图,是在官府倡导下施行,并非出于民间动力。青浦等地的义图制主要改变基层征税过程,试图以图众自主监督征收取代胥吏等的揽纳,但这并不能从根本上解决包揽痼疾。其阻力主要来自于青浦县的赋役制度和社会基础与其他推行成功地区的差异,如常州府。义图制的出现,是明清图甲制度演变的延续,不仅在一定程度上改进了基层税收形式,也强化了部分地区将"图"作为基层地域单元的角色。

The Yi Tu structure of Qingpu County in Late Qing Dynasty was composed by local government. It aimed at changing the way of taxes collecting. However, because of the difference of the social and financial base between Qingpu County and Changzhou Fu, they gained diverse results. In essence, Yi Tu extended the form and functions of Tu Jia structure.