清代陕西社仓的经营管理

Management and Administration of Civil Storehouses in the Qing Dynasty

清代陕西社仓与其他省不同,主要不是靠民间捐输而是用耗羡银为经费建立起来的。陕西社仓在管理体制上比较健全,其管理制度详细而且具体,具有较强的可操作性。虽然设立之初在管理上确立了民间经营、官员稽查的全省统一的管理原则,但由于动用耗羡银,所以在经营管理上多次进行调整,以至一度形成民管与官管并行的与他省截然不同的特点。陕西社仓发挥作用并不是借助于放贷,而主要是采用赈济的方式。

The civil storehouses in Shaanxi in the Qing Dynasty differed from those in other provinces of the country for they were not built with nongovernmental contributions but with governmental surplus funds. As a result, the system of administration of these storehouses was rather complete, practical and operable. In the beginning, the provincial government introduced the uniform principle of administration, namely, nongovernmental management and governmental supervision, but many adjustments were made in management and administration to avoid a drain of governmental credit. At a time, a system of non-governmental and governmental co-management was introduced. From all this, the civil storehouses in Shaanxi played a part not in providing loans but in helping the stricken.