晚明黄淮岁修河费的创设与维持

The Creation and Administration of the Yellow River and Huai River Annual Maintenance Fund during the Late Ming Period

明代中期之后,河工物料、夫役逐渐折银,河工经费由工部都水分司量用编派,州县征收,总贮于府级银库。万历八年,潘季驯等人在完成两河大工之后,创设了定额3万两的岁修银,由盐运司、钞关及其他省份协济,贮存于淮安府库,用于黄淮交汇地区的河道疏浚和堤防修筑,并规定了严格的经费支领、工料买办程序。万历中期,岁修河费的来源转而以漕粮附加税为主,依赖田赋收入和其他河工经费来维持定额。明末,在河道大工及其他国家应急财政的冲击下,年例岁修的惯例逐渐被打破。晚明黄淮岁修制度的主要意义,在于通过确立定额的、可核算的岁修银支用项目,协调各层级官府之间供给河工的财政责任,保障河道常态维修的财政资源。

Since the mid Ming period,the material and labor needs for river control collected by local governments in silver form were generally administrated by the Dushui(都水)branch of the Ministry of Works and physically stored in prefectural level storages.In 1580,Pan Jixun(潘季驯)set up a fund of 30000 taels of silver to cover the annual expenses of river control projects.In mid Wanli period,this fund was maintained relying on surtaxes of tribute grain plus some land tax and other river work funds.By the end of the Ming Dynasty,under different sorts of pressures,the annual maintenance projects was dissolved.This annual maintenance project was significant because by establishing a fixed and calculable fund this project made the coordination of the financial responsibilities of various leveled governmental agents possible.