清朝陕西督粮道职能探究

On the Function of Duliangdao of Shaanxi in the Qing Dynasty

陕西督粮道始置于明代并沿袭至清,是明清时期监督陕西地方税粮事务的重要机构。清朝陕西督粮道除督理税粮的职能之外还有监督陕西地方州县钱粮、承办过省客人迎送费用的财政职能;收储和支放驻防本省旗、绿各营兵粮,战时负责购买和催督军需粮草的军事职能;兼辖州县政区行政职能及兼掌驿务、盐务、水利等其他职能。考察清朝陕西督粮道的基本职能,有助于厘清清代粮税管理体制变迁与道制建置沿革之间的关系。

As an important organization for the government to manage and supervise the local tax and grain affairs in Shaanxi Province,Shaanxi Duliangdao was founded in the Ming Dynasty and has been used until the Qing Dynasty.In the Qing Dynasty,apart from the function of managing taxes and grain,Shaanxi Duliangdao also had the financial function of supervising the money and grain of local prefectures and counties in Shaanxi Province and undertaking the welcoming and seeing off expenses of provincial guests;The military function of collecting,storing and releasing military grain stationed in the provincial flag and green battalions,and purchasing and urging military supplies in wartime;It also has jurisdiction over the administrative functions of prefectures and counties,and also takes charge of post affairs,salt affairs,water conservancy and other duties.It is helpful to clarify the relationship between the change of grain tax management system in Qing Dynasty and the local daoism system to investigate the basic duties of Shaanxi Duliangdao,and further understand the evolution of the central and local grain administration authority.