明后期江西地方财政体制的败坏

The Corruption of Local Finance System in Jiangxi Province in the Late Ming Dynasty

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.