明清时代的“统计银两化”与“银钱兼权”

“Statistical Silveration” and “Silver and Copper Coins in Parallel” in the Ming and Qing Dynasties

明代中后期以及清代,赋税征收以及各项支出以银两作为统一的标准,奠定了在财政收入和财政支出中的“统计银两化”。“统计银两化”只是一种国家财政的统计标准,在所谓的“白银货币化”过程中,铜钱的地位依旧重要,依然存在着“银钱并行”与“银钱兼权”,银两与铜钱不但有法定的比价关系,而且在国家财政收入、支出体系中,银两与铜钱各占有一定的比例。特别是在赋税征收中,虽然以银两为征收标准,但往往折钱输官,以铜钱交纳,然后再由州县官照市价易银报解。银两体现着国家财政以及赋税征收的统计标准尺度,钱文则是一种生活的日常。

In the middle and late Ming Dynasty and the Qing Dynasty,the tax collection and various expenditures were based on the silver as a unified standard,which laid the“statistical silverization”in fiscal revenue and fiscal expenditure.Statistical silverization is only a statistical standard of state finance.In the so-called"silver monetization"process,the status of copper money is still important,silver and copper coins are in parallel.Silver and copper coins have the legal price relationship.In the national fiscal revenue and expenditure system,silver and copper coins each have a certain proportion.Especially in the tax collection,although using silver as the standard,it has been usually paid with copper coins,and then the county officials have exchanged them in silver with the market price to report.Silver embodies the national fiscal and taxation standards,and the copper coins are used for the daily life.