以公家之财济公家之用:清代协饷制度的创建

The Use of Public Wealth for Public Purpose: on the Foundation of the Transfer Payment System of Military Expenditure in the Qing Dynasty

军需供应制度事关一个国家军队系统的生存和发展,维系与保障,对统治秩序产生直接影响。清代借鉴了前朝军需协拨的经验,依赖起运存留制度,将富裕省份的财用转输不足省份,建立了一套平衡行省收支、保障军队给养的协饷制度。该制度的出现是军制变化的结果,也是我国传统社会制度建设走向成熟的标志。探究清代协饷制度的创建过程,有助于廓清学界对该项制度的误读错解,将其研究引向深入。

Military supplies are concerned with the subsistence and development of national army system,which influ ences the whole country’s rule order.The Qing dynasty drew on the experiences of its previous dynasties and relied on the deliver and remaining system which transferred those rich provinces ’ tax income to meet the need of military expenditure of border provinces.It is called as transfer payment system of military expenditure.And the system is the outcome of the change of army system,and showed the mature of empire system.The study on the foundation of transfer payment system of military expenditure could clear the false on this topic for a long time and promote a series of more intensive study.