明代铺垫研究——以内库的物料监收为中心

On the Pu Dian in the Ming Dynasty——Taking Nei Ku as a Center

按照财政解读,铺垫是指在钱粮物料入库环节征收的一种附加。作为征收常例,铺垫正式形成于明代,迄于民国,影响深远。铺垫作为明代实物财政的衍生物,在征收过程中经历了由物料到白银、由陋费到规费、由京师到全国的转变。隆万以来随着铺垫索取的膨胀,朝臣对铺垫征收加以规范,但内监往往额外私索,致使部分铺垫附加超出物料本值,给基层民户带来了沉重的赋役负担。而作为既得利益者的君主、内监,唯铺垫之利是图,导致内库收支混乱的同时,也在一定程度上延缓了明代实物财政向货币财政转型的步伐。

According to the financial interpretation,Pu Dian refers to the additional money and materials placed in the storehouses. As a rule,Pu Dian was officially formed in the Ming Dynasty,and ended in the period of the Republic of China. As a real financial derivative in Ming dynasty,Pu Dian witnessed the transformation from materials to silver,from illegal fee to the legal fee,and from the capital to the whole country. From Longqing to Wanli period,as the expansion of Pu Dian,officials standardized it further.However,the eunuchs managing the storehouses often asked for extra money privately,which resulted in the exceeding of Pu Dian＇s value over the materials＇,and a heavy tax burden on the grassroots. As the group of vested interests,the monarch and the eunuchs squeezed profits from Pu Dian,which led to the chaos of income and expenses,while delayed Ming Dynasty＇s transformation from physical finance to the monetary finance at the same time.