明代晚期地方财政探微——以泰昌《徽州府赋役全书》为核心

The Local Finance in the Late Ming Dynasty——Taking Huizhou Prefecture Liturgical Book in Taichang as a Core

泰昌《徽州府赋役全书》是反映明代晚期地方财政收支细况的珍贵原始资料。由该书可知,尽管徽州府的工商业已颇具规模,但官府税收仍以田赋为主,财政收入相当有限。当时徽州府的大部分赋税起运中央,仅小部分存留于府和各县,加剧了地方财政的紧张,使之仅限于维持府、县官府的基本运作。军事治安支出和交通设施相关人员的开支占到地方总支出的较大比重,而事关民生的经费额数少,比重低。总之,预算中缺乏预备应急经费,是晚明地方财政的一大弊病。

Huizhou Prefecture Liturgical Book in Taichang is a precious raw data reflecting the fine local fiscal rev- enue and expenditure situation in the late Ming Dynasty. Although the local industry and commerce has been consider- able size, but the land tax is still the official tax-based, the revenue is quite limited at the time. At that time most of the tax in Huizhou should be handed over to the central government, only a small part remained in local government office, which exacerbated tensions and was limited to maintain basic operations of prefectural official. Military security expenses and transportation expenses related to personnel accounted for a larger proportion of total local spending, while the amount of funds related to the livelihood was the small number. Lack of emergency funding to prepare the budget, is a major drawback in the late Ming local finances.