清前期内务府的循例清查、变价与国家治理

Regular Inventory,Sales,and National Governance in the Imperial Household Department in the EarlyQingDynasty

广储司六库总汇内府库藏,攸关钱粮。雍正六年奏准,嗣后每五年由内务府奏简司官,清查六库。乾隆年间,循例清查制度不断巩固、完善和革新。糟旧物品逐渐形成五年变价之例。乾隆十六年奏准,应变价库物交崇文门变价,后期则倾向于由内务府自行招纳商人估价、竞价,限期或现银领变,所得银两交广储司银库,成为内务府相对固定的经费来源之一。循例清查制度具有稳定性和持续性,自雍正六年奏准,一直延续到宣统三年。财政是国家治理的重要内容,循例清查制度的建立和发展,既完善了内务府的财政管理和监察制度,也是皇帝整顿皇室财政和实现国家治理的重要措施。

The Storage Office of the Six Stores supervised tax revenues and was the most important treasury of the Imperial Household Department.In 1728,a memorial approved quinquennial inspections and thereafter,the Imperial Household Department issued a list of officials to inspect the Six Stores.During the Qianlong reign,the Imperial Household Department continuously consolidated,improved,and innovated the system of routine inspections.During the inventory period,the disposal of waste and old items was gradually adjusted to five-year appraisals according to established regulations.In 1751,a memorial approved the transfer of inventory to Chongwenmen city gate for appraisals and sales.In the later period of the Qianlong reign,the Imperial Household Department was inclined to recruit merchants to appraise and bid on items,with a deadline for payments in silver.The silver that was obtained was handed over to the Storage Office of the Six Stores treasury,becoming one of the relatively fixed sources of funding for the Imperial Household Department.The routine inspection system of the Imperial Household Department had stability and continuity.It was approved in 1728,and continued until 1911.Finance is an important aspect of national governance.The establishment and development of the routine inventory system not only improved the financial management and supervision system of the Imperial Household Department,but also became an important measure for the emperor to rectify the royal finances and achieve national governance.