周忱改革、“京库”与中央财政再分配

Zhou Chen Reform and the Central Governmental Redistribution at the Middle Ming Dynasty

周忱改革是明代经济史上的重要事件,它不仅关系到江南地区的社会经济,更关系到中央财政的再分配。以往研究多从江南地域史的角度切入,没有追问其折征改革所获财赋在国家分配领域的情况。财赋贮藏何处、归谁支配,事关中央财政再分配及其管理体制,亦深刻影响着明朝乃至后世的一些重大变化。实物税粮本来属于户部,然而周忱将这些税粮折征为白银、布匹等起运至京,经过中央的再分配后,便变成了皇帝内府的财赋。这个过程,同时也是朝廷各方势力激烈较量的过程。

Zhou Chen reform was a significant event at Ming dynasty, not only referring to social economics at Jiangnan region, but also relating to redistribution of central governmental finance. Different from former study of Zhou Chen reform at the perspective of Jiangnan region, This paper aims to discuss the warehouses, controller and the correlating central governmental administrative system of which the state wealth that Zhou Chen helped get from his economic reform at Jiangnan area. This study tells that taxation belonging to the Ministry of Revenue turned out to belong to the emperor after Zhou Chen reform from the perspective of combining Zhou Chen reform and the state warehouses. And the above course was also a competitive process which kinds of forces in court involved in.