清代州县钱粮交代的文书运作——以钱粮交代册为中心

Document Operation of the Transfer of Money and Grain Between Prefectures and Counties in the Qing Dynasty:Focus on the Transfer of Money and Grain Booklet

清代州县钱粮交代体系比起前代更加完备和规范,制度运行达到传统社会的顶峰,其突出的便是钱粮交代册的程式化、规范化、程序化。钱粮交代册基本囊括了一州县所有事务的收支情况,为上级核查本地财政和新官上任开展事务都提供了重要依据。行政权力依靠文书为凭证,而文书又代表着国家的行政力量,清朝依赖“文书治国”,可以说州县钱粮交代的文书运作规范与严密正是国家权力下县的一个重要体现。

Compared with the previous dynasties,the money and grain transfer system of prefectures and counties in the Qing Dynasty was more complete and standardized,and the operation of system reached the peak of the traditional society.The highlight was the stylization,standardization and procedure of the money and grain transfer booklet.The transfer booklet of money and grain basically covers the revenue and expenditure of all affairs of a state and county,which provides an important basis for the superiors to check the local finance and the new officials to carry out affairs.Administrative power relies on documents as evidence,and documents represent the administrative power of the country.The Qing Dynasty relied on "documents to govern the country".It can be said that the standardized and strict operation of documents of the transfer of money and grain in prefectures and counties is an important embodiment of counties under state power.