晚明户部的财政经制与实际收支——对《万历会计录》收支数字的说明与评估

The Fiscal Systems and the Actual Revenue and Expenditure n the Late Ming Dynasty: Explanation and Evaluation of the Figures of Revenue and Expenditure in Accounting Records of Wanli Period

万历前期编纂的《万历会计录》,汇集了户部掌握的各种财政数据,有助于了解当时国家的财政规模和收支结构。不过,书中所载各种数字的性质比较复杂,要想准确理解和恰当使用这些数字,必须首先弄清其产生背景及其内含意义。大致说来,当时编纂此书的主要目的,是为了重新确定与户部相关的财政经制,因而该书所载数字本折混杂、年份不一,而且与实际收支有一定差异。与地方财税数据相比较,《万历会计录》中记为本色的项目,实际上绝大多数都已折征银两,而且地方实际征收的数额,比户部定额高出不少。

Accounting Records of Wanli Period （《万历会计录》） was compiled in early Wanli period, it brought together all kinds of financial data from the Ministry of Revenue, which can help us to understand the national fis- cal scale and the structure of revenue and expenditure. However, the nature of various figures contained in the book is rather complicated. In order to understand accurately and use properly these figures, we must first clarify the background and its implications. Generally speaking, the main purpose of compiling this book at that time, was to redefine the fiscal systems related to the Ministry of Revenue, so the number in this book is a mix of ob- jects and silver, the year is not the same, and there are some difference compared with the actual revenue and expenditure. Compared with the local fiscal data, some tax items which recorded as object in Accounting Records of Wanli Period, actually had been levied in the form of silver, and the real amount of the local collection was much higher than the norms set by the Ministry of Revenue.