明代财政史研究的里程碑——万明、徐英凯著《明代〈万历会计录〉整理与研究》读后

A Milestone in the Study of the Ming Governmental Finance——The Review of Wan Ming and Xu Yingkai's Mingdai Wanli Kuaijilu Zhengli Yu Yanjiu

《万历会计录》是明万历十年户部纂成的国家财政册籍。万明和徐英凯合著《明代〈万历会计录〉整理与研究》对这一珍贵史料做了全面整理,并且以白银为统一计量标准,通过折算对万历初年户部掌握的财政规模、结构及其货币化程度做了估计和统计分析。这一成果将会成为明代财政史研究的一块里程碑。围绕着这一成果,本文讨论了三个问题:首先,对《会计录》的性质提出一些补充意见,进一步解释了《会计录》所载数字反映的是户部会计职责范围内的财政收支情况,指出《会计录》虽不是预算,但具有提供财政计划成例的意义。其次,针对数据整理,特别是财政规模、结构与白银货币化程度的估算,分析了推算方法的合理性,同时也提出了进一步改善的可能方向。最后,在梳理万明从讨论白银货币化到白银财政的学术理路基础上,提出今后的研究需要注意考察市场机制与贡赋体系的关联,探索中国式市场经济的脱嵌机制。

The Wanli Kuaijilu is a national fiscal record edited by the Ming household department in 1582. The Mingdai Wanli Kuaijilu Zhengli Yu Yanjiu by Wan Ming and Xu Yingkai rearranged this valuable primary source in the form of statistical tables and punctuated text entirely and systematically for the first time. They estimated the size,structure as well as monetization rate of the Ming dynasty's government finance with silver as standard. To help readers understand and use this record more efficiently,this article attempts to discuss three issues. Firstly,we try to elucidate further the nature of Wanli Kuaijilu. We suggest that the record revealed only the expenses and income managed by the household department,which was not equivalent to a financial department in a modern sense. The record was,nonetheless,edited in a manner that it served as a precedent for fiscal practice in the future. Secondly,we evaluate the reasonableness of Wan and Xu's calculation and estimation and suggest possible approaches to improve the estimation. Thirdly,on the basis of reviewing Wan Ming's researches and approaches,we emphasize the importance of understanding the disembedding process of Chinese market by focusing on the relationship between market mechanism and government fiscal system.