元代的时估文书与时估制度——以国图藏《魏书》纸背文献为中心

Documents and System of Evaluation in the Ming Dynasty—Focusing on Data from History of the Wei Dynasty Collected in the National Library of China

国家图书馆藏《魏书》纸背文献所载录的60件元代时估文书,是目前所知有关元代时估制度最大宗的一手资料。其载有发文机构的,分别是元中后期松江府与建德路呈报给江南浙西道肃政廉访司的公文。因发文机构不同,文书的结构和内涵并不完全一致,但能从中钩稽元代时估制度运作的基本情况,如时估价格定价方式有“行头与官吏共同定价”、“行内诸铺户共同定价”等,而定价的依据主要是“时价”。元代时估制度的运作程序存在铺户撰写状文,铺户将文书交纳给司县或州府,司县或州府形成相关文书并上报,路总管府撰成路时估文书,路府在廉访司审查后将文书呈报户部等五个步骤。另外,据时估文书还可发现,元代时估制度具有二元性、灵活性及时估监督机制日趋完善等特点,反映出元代在地方行政管理、市场管理、行政运作等方面具有不同以往的一些特色。

The 60 pieces of documents of the Yuan Dynasty recorded on the document papers from the History of the Wei Dynasty,a collection in the National Library of China are the biggest fi rst-hand materials that have been known relevant to the evaluation system.The documents with information of issuing organizations were from Songjiang Prefecture and Jiande Lu(路,the third-level administrative unit in the Yuan Dynasty)to the Regional Investigation Offi ce of Zhexi Dao(道,a unit one level higher than Lu)in Jiangnan region(south of the Yangtze River)respectively.Owing to different issuing organizations,these documents differ in structure and content.Meanwhile,basic conditions about how the system was operated at that time can be pictured based on the content,involving the pricing which could be“determined commonly by commercial leaders and offi cials”or by“commercial tenants in the fi eld”,which was consistent with“market price”.In the Yuan Dynasty,the system was operated following the procedures,including documentwriting by tenants,submission,review by the Office,and report by Lu and Prefecture to the Ministry of Revenue.In addition,the evaluation system is also characterized with duality,fl exibility,and gradual improvement,as discovered in the documents and other materials,which refl ects that the court was distinctive from others in local administrative management,market management,administrative operation and so on.