尹继善的“漕耗归公”与18世纪江苏漕务

Cao-hao Gui-gong(漕耗归公) Reform by Yin Ji-shan(尹继善) and the Tribute Grain System of Jiangsu Province in 18th Century

雍正七年(1729),江苏巡抚尹继善在治地推行了以明定漕费为中心的漕务改革:漕粮每石随征漕费银6分,以充旗丁挽运、州县办漕之费,其精神与"耗羡归公"是相似的。改革在雍乾之际取得了较好的效果,江苏漕费章程也成为各省"漕耗归公"之模板。乾隆中期以降,人口、物价等因素导致漕务开支增大,州县浮收、旗丁需索等弊端再度抬头,江南漕务又回到改革前的顽敝状态。嘉庆四年(1799)清厘漕务讨论中,受制于中枢在观念与管理上的桎梏,江苏省无法务实地提升漕费,改革至此完全失去了财政合理化的意义。

In 1729,Cao- hao Gui- gong reform(legalization of surcharges) was brought out by Jiangsu Governor Yin Jishan. For every phial of tribute grain collected,an additional 0. 06 tael as cao- fei was appended,which was similar to the hao- xian gui- gong reform. At the turn of Yongzheng(雍正) and Qianlong(乾隆) periods,it was considered as the model reform because of its successful implementation. In the middle of Qianlong period,inflation,rising population and increased government regulations of local finance had taken their toll.