明末钱法、盐法及其财政货币体制问题——以董应举致仕事件为中心的分析

Copper-Coin Institution,Salt Law and Fiscal-Monetary System in the Late Ming Dynasty:An Analysis Focusing on Dong Ying-ju’s Forced Retirement

钱法、盐法事关王朝国家经济大权掌控和财政收入。天启五年,身兼钱法、盐法侍郎的董应举从盐课中取本铸钱,触动了晚明钱法、盐法两套体制,结果深陷政争,受弹劾而被迫致仕。此事件揭示了学界鲜有关注的明末财政货币体制在复杂政局中的互动问题:其一,天启以后,户、工二部在铸权方面的争夺十分激烈,虽然户部获胜,但二部皆为获取铸息以增加财政收入,而非掌握货币经济的主动权,无意亦无力从根本上扭转钱法颓势;其二,在盐法领域,明末张养新纲法是接替袁世振纲法的新一轮纲法,它在户部打压董应举的立纲法的基础上出台,仍未能解决明代盐法中积引存在的基本问题。故董应举致仕事件,不仅反映明末财政货币体制存在钱法部权不清、国家逐利.盐法积引严重等问题,而且说明明末户部正日益成长为财政部。

Coppers and salt institution were basic for governance.In order to make coppers,Dong Ying-ju took some silver money from salt tax silver in the 5th year of Tian Qi Period,thus being offensive to both of the two systems mentioned,only to find himself in the whirlpool of political stmggle and finally being forced to retire.This incident made clear the interaction of coppermaking institution and salt system in the late Ming dynasty.This study shows that first,the leading power in coin casting was fiercely contended between the Ministry of Revenue and the Ministry of Works,to have bigger taxation growth;second,Zhang Yang's new salt system was not successful in its solution to the essential salt problem.Dong Ying-ju's failure was the reflection of concentrated outbreak of various political and economic conflicts.And this also revealed that the Ministry of Revenue was growing to be a more powerful department.