清代盐务与造办处经费、物料来源

Funds and Material Sources for Salt Affairs and Construction Offices in the Qing Dynasty

清代内务府广储司的银库与造办处的钱粮库、圆明园的银库是皇室财政的三大库储,三大库储的银两有多种来源,盐务银两是其重要来源之一。盐务与皇室财政关系密切,只有分别厘析,才能更好地把握这种关系。本文在探讨内务府广储司银库之外,在造办处单独立库的基础上,依据档案材料缕述造办处钱粮库来自盐务的多种款项,诸如"扣存养廉银及节省银""外支银与裁革陋规银""外支不敷银""积存闲款等银""江西盐规与窝利等银"等。造办处的物料来源以及活计"成造",也多与盐务相关联。

The bank of the Treasury of the Ministry of Internal Affairs of the Qing Dynasty, the money and grain depot of the Construction Office and the bank of Yuanmingyuan are the three major reservoirs of the royal finance. The three major reservoirs have many sources of silver, of which the salt revenue is an important one. Salt afiairs are closely related to the royal finance. Only by separately analyzing them can we better grasp this relationship. Except the discussion on the bank of the Treasury of the Ministry of Internal Affairs, the paper also discussed the various funds of independently found money and grain depot of the Construction Office from the salt revenue based on the archives, such as "depositing honesty silver and saving money59 ''storage of sliver". The material sources of the Construction Office is also related to the salt business.