皇室财政与清朝开国:清代皇室财政与国家财政分开的过程

The Privy Purse of the Emperor and the Qing State Building:The Formation of the Qing Imperial Fiscal Separation Between the Privy Purse and the State Treasury

早在秦汉时期,便出现了帝室财政与国家财政的分开。一直以来,财政分开与专制皇权的发展相呼应,既是专制主义中央集权发展的产物,也是专制皇权发展程度的表征。以满族征服为特征的清朝开国,从财政上来看,则是一个随着疆域的扩张和对税收的控制,公库与汗库不断分离的过程。起先,军事首领的个人财富为后金早期军事胜利提供了重要的财政保障。随着疆域的扩张和官僚体系的发展,处理军国开支的公库的形成,公库与君主私库的分开逐渐形成。1644年清廷入关成为全国性政权;1653年上三旗由天子自将局面形成,又经过了康熙初年内务府的制度化,皇室财政与国家财政正式分开。与同时期的西欧相较,清朝帝室与国家财政的分开非但没有限制皇权,反倒是中央集权制度的产物。作为游猎政权起家的清廷,在中央财政这一根本制度上仍延续了前代中央集权王朝的政治传统,这从一个侧面体现了清初满族政权"汉化"的程度。

This article examines the fiscal separation between the privy purse of the emperor and state treasury of the Qing,an important yet understudied Qing institutional arrangement.This article traces the changes of the roles played by the privy purse in the early Qing state formation.It provided crucial financial support to early Manchu conquest.Thanks to territorial expansion and bureaucratic development,the public coffer of the state took into shape,resulting in the separation of it from the privy purse.After the Qing evolved into a national sovereign in 1644,the emperor began to take control of the Upper Three Banners.In the early years of the Kangxi reign,the Imperial Household Department became institutionalized,marking the ultimate separation between the privy purse and state treasury.Prior to the Qing,the imperial fiscal separation had been an important feature of the Chinese imperial rule.Thus,the sustained functioning of this separation during the Qing,a dynasty founded by non-Han rulers,indicated the high degree to which the court had sinicized itself.