陋规与清嘉道之际的地方财政─以嘉庆二十五年清查陋规事件为线索

Lougui and Local Government Finance in the Early Nineteenth Century: Seen in the Lougui Investigation of 1820

本文以嘉庆二十五年（1820）清查陋规一事为线索，观察十八世纪中期以降地方财政体制的演变，展现十九世纪初期地方财政的一般状况。嘉庆二十五年九月十一日，道光帝谕令各省督抚清查所属府厅州县相沿陋规，分别应存应革，明定章程，作为地方官员公费之用。该事件反映出：至迟在嘉道之际，雍正年间建立的以养廉银制度为核心的地方财政体制已经名存实亡，地方各级的行政经费基本来源於陋规、摊捐代表的外销∕额外财政体系。政府间的财政管理也因此呈现明显的「分权」色彩，不仅户部无法「控制」外省的陋规、摊捐，地方各级政府也不了解下级收入的「详细曲折」，各级政府间的财政关系类似於一种「包徵包解」的承包机制。清查陋规旨在从财政结构上革除陋规，也是财政管理的集权尝试。清查之议的夭折，固是多方面因素综合作用的结果，但笔者认为，陋规等额外财政的普遍存在，以及「包徵包解」的财政管理模式的长期存续，才是清代财政的常态与基调，嘉庆二十五年清查陋规事件正为此提供了合理的注脚。

In 1820, the Daoguang Emperor issued an edict that the governors-general and governors investigate the lougui practice in each province in order to legitimize the necessary ones openly in the government regulations. It indicated that at the turn of the Jiaqing and Daoguang periods, the local fiscal system that had been established in the Yongzheng era was already defunct. Consequently, the administrative expenses of local governments at all levels were provided by the nonstatutory system of funding, which consisted of lougui (customary surpluses and fees) and tanjuan (assigned contributions). Under these conditions neither the Board of Revenue nor the provincial governments were able to exercise effective supervision over the funding of local governments. In other words, it was the baozheng baojie (fiscal contracting system) that played the most important role in coordinating intergovernmental fiscal relations. The lougui investigation was aimed at eliminating lougui practice and increasing fiscal control of the central and provincial governments. It failed, and this failure highlights the long-standing existence of the nonstatutory fiscal system and the fiscal contracting system as the hallmark of Qing government finance.