论明代中后期财政赋役的特点及意义

On the characteristics and significance of financial service in the late Ming Dynasty

明朝中后期的财政赋税改革是我国历史上著名的历史事件,尤以张居正的"一条鞭法"最为出名。它符合当时社会历史的实际,促进了经济社会的发展,一定程度上缓解了明末的财政危机。但它还有很多的副作用,不能完全改变明朝的整个财政体系,更没能从根本上挽救大明王朝灭亡的命运。

in the middle and late Ming Dynasty,the finance and tax reform is the history of our country famous historical events,especially to Zhang Juzheng's 'a whip' is most famous. It conforms to the actual historical society at that time,promote the economic and social development,to some extent eased the the financial crisis of the late Ming Dynasty. But it also has a lot of side effects,can not completely change the entire financial system of the Ming Dynasty,but not to save the fate of the Ming dynasty.