清代盛京户部经费来源研究

The Probe into the Source of the Funds of the Board of Revenue for Sheng-ching in Qing Dynasty

盛京户部为清代东三省钱粮总汇,在统筹和调度东北地方财政、保障清朝大后方稳定方面作用突出。本文利用档案文献资料指出,盛京户部的经费来源大致可分为奉天地丁、旗租、杂税等本地经费收入,户部岁拨东三省官兵俸饷、外省协饷、内务府拨款等外部财政补给,以及其他经费收入等。就各款比重而言,本地收入长期保持较低份额,巨大的财政缺口致使盛京户部极度倚赖来自户部、内务府及各省的财政补给,从而限制了其财政运转与调度能力。盛京户部的经费来源充分反映出清朝以国家财政扶持和巩固"龙兴之地"的经济政策与政治意图,不仅有助于我们理解清代中央财政与东北地方财政的互动关系,亦为考察清廷对东北边疆的经略提供了有益的视角。

The Board of Revenue for Sheng-ching plays a prominent role in fiscal management and the maintenance of social stability of the three northeastern provinces in Qing Dynasty. Based on a great of archival and documents, this article tries to present the source of the funds of this institution. Through combing documents, the source of funding of the Board of Revenue for Sheng-ching can be summarized as three parts, one is the local income including land tax and tax revenue from FengTian province, the second is the external financial supply including the fund from the Board of in capital, the assist fund from other provinces, the allocation by the Internal Affairs Department, the third is temporary storage section. As far as the proportion of each part is concerned, the local income keeps a low level for a long time, and results in the huge financial gap of this institution and its highly dependent on external financial supply, which limits the capability of financial operation. All fund incomes reflect the fact that the Qing state spares no effort to use the national finance to ensure the supplies of the fundamental place. The Probe into the source of the funds provides a perspective for the understanding of the relationship between the central government and the Northeast, and reveals the political calculations of maintaining the foundation and birthplace of Qing state.