摘要
明代留存下来不少财政数据,这些数据均以叙述性文字罗列,给今人利用造成极大困难,急需运用现代统计技术加以整理。但是,由于这些财政数据的来源和性质十分复杂,整理起来有相当的难度。赖建诚教授的《边镇粮饷:明代中后期的边防经费与国家财政危机,1531~1602》一书,在这方面进行了值得充分肯定的尝试,但也出现了一些比较重大的错误。这些错误带有一定的普遍性。这提醒我们在整理解读明代财政数据时应特别注意以下问题:历时性研究必须准确判断财政数字的年代;转录财政数字必须辨清各项目之间的分合关系;比较财政数字必须以性质相同、口径一致为原则;解读财政数字必须明了当时的财政制度。
Many extant financial data of the Ming dynasty are narratives, thus it is rather difficult for nowdays scholars to use them, so it is necessary to edit those materials in modern statistical techniques. But, it is not an easy work because these data are complex in sources and nature. Professor Lai Jiancheng's work Northern Border Defense and State Financial Crisis in the Mid-Ming Dynasty :Military Pays and Provisions in 13 Frontier Bases, 1531 - 1602, is an noteworthy attempt in this field. He makes some major mistakes in this book, yet those mistakes occurs often. So we should be aware of the following problems: determining the decade accurately in chronological study, relations among various items should be made clear in using the financial data, comparative financial statistics must be consistent in nature and narration. To explain financial data should understand the financial system of its era.
出处
《史学月刊》
CSSCI
北大核心
2015年第2期123-132,共10页
Journal of Historical Science
关键词
明代
财政数据
《万历会计录》
the Ming dynasty
financial data
Fiscal Assembly of Wanli Period