摘要
明中叶江西地方财政体制经过一番改革 ,形成了一个以定额管理、分级包干为特征的地方财政体制。明后期这种体制逐渐败坏 ,其主要原因在于“一条鞭法”的内在缺陷。
The local finance system of Jiangxi province have been reformed in the middle Ming Dynasty ,formed a system that had characters of quota management and classified contract. The system was being corrupted in the late Ming. This paper explores the phenomenon and points out its major reason comes from the inside defect of the local finance system.
出处
《江西师范大学学报(哲学社会科学版)》
2003年第5期113-116,共4页
Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition)
关键词
明史
江西地方财政体制
一条鞭法
败坏
History of the Ming Dynasty
local finance system of Jiangxi Provice
the law of singer-whip
corruption