“多县治府”与“削府利县”:清代府县裁设与财政经费调整

Multi-counties Support Prefecture and Cut Own Prefecture to Benefit County Pattern: The Reduce and Adjustment of Prefectures and Counties of Funds in the Qing Dynasty

本文结合财政史和历史政区地理两个维度,探讨清代的府、州、县在调整之后的经费与编制的对应关系,通过梳理湖南方志及赋役全书中的文本、财政细目及地图等相关材料,揭示了"多县治府"下,府的开支由稳定独立的县级财政共同承担,而新县划分则"削府利县",多基于财政考成之考量。最后指出在行政地理格局之外,县级财政结构的相互制衡亦是其重要特征。

Based on the fiscal history and historical political geography, this paper explores the relationship between funding and staffing of prefecture and counties after adjustment. By comparing with the texts, financial details and maps in Hu nan gazetteers and Fu Yi Quan Shu, this article uncovers the Multi-counties support the prefecture pattern, the expenditure of prefecture government are provided by the stable and independent county-level finance, while the new set county is based on Cut prefecture to benefit the county as the consideration of financial assessment. Finally, besides the administrative and geographical pattern, the balances between the county-level financial structures are also remarkable features.