清代江南织造公费的源流与府部财权划分

The Source and Direction of Official Expenses at Jiangnan Weaving Institutions during the Qing Dynasty

清初江南三织造先后以“官营局织”的形式恢复运营,朝廷虽然对其承接缎匹织染等事所需钱粮做出明确的制度安排,但织局公务长时间缺乏合法经费。康熙年间,包衣织造兼理盐务,织造办差通常便宜动支两淮余银,以致盐规膨胀,亏空往复。雍乾年间,织造公费实现从关税、盐课余银内合法划拨,支销由内务府稽核,有余径解内库,成为皇室财政收支的组成部分。这一财源分流的过程,部分体现了皇室财政与国家财政在关税、盐课领域实现财用分割的过程。对江南织造公费源流的考察,有助于推进对清代财政制度的理解。

The three textile bureaus in Jiangnan resumed operation successively in the form of state-run,during the early Qing Dynasty.Central government made clear fiscal institutional arrangements for the three bureaus to undertake silks and satins dyeing etc.In addition,the official business of the bureaus had lacked legal fund for a long time.During Kangxi reign,the bondservants(booi)acted both as the directors of the textile bureaus and the huainan-huaibei salt administrator,thereupon the extra salt tax had been illegally used to fund the bureaus affairs constantly,which leaded to salt coupon congestion and serious salt tax shortfall.Before long,licit allocation of the official expenses of the Jiangnan weaving institutions from the extra customs duties and extra salt tax was implemented.Reimbursement of the office expenses should be checked by the Imperial Household Administration,and the remaining funds belonged to the emperor's privy purse.The official expenses at the Jiangnan weaving institutions finally evolved into a part of the Imperial Household Finaces.According to the above-mentioned results,we can clearly observe how the Imperial Household Finaces and the State Finance split commercial tax resources,which helps to promote our understanding of the design of central government financial institution of the Qing Dynasty.