摘要
正统元年明朝廷颁布折银令,将北京武官俸粮折银,并允许相应的税粮折征上纳,开启明代财政收支永远折银的先例,更因此被后世视为“白银财政”的开端。官员奏请折银的表面原因是北京武官南下支取俸粮困难,但“北俸南支”带给朝廷的困扰并非京军武官的生计问题,而是利用俸粮支领的时间差进行的炒卖。炒卖者囤积俸帖以待米贵时集中支领俸粮,造成了仓场米粮进出的失序。英宗继位后,朝廷在南京增设总督粮储一职,以统合管理各仓场事务。在此过程中,总督周铨率先提出“划一折银”的方案,反映出明代财政管理权力集中化的趋势。
In 1436,the Emperor Zhengtong passed an edict to converse the Beijing military officers'salary from rice to silver,while the local officials were allowed to levy this part of the tax in silver or commute it to other things.For the first time,the government commuted the tax in kind into silver permanently.Thus the edict was seen as the starting of the use of the silver in government finance.The superficial reason that the officials put forward the edict was that it's too complicated for Beijing military officers to draw their salaries in kind from Nanjing granary.However,the true worry of the Beijing court was not the livelihood of the officers,but the granary management.Since the salary notes needed to be redeemed in granary,the notes had months validity period.Thus the speculator could hold the notes for months and redeem them until the price of rice rose,and such speculation caused disorder in granary management.To centralize the management of the granaries,the court sent Zhouquan as the first Governor of Nanjing Granary at the beginning of the Zhengtong reign.It was during this consolidation that Zhou advised the court to commute the salaries of Beijing military officers and that part of tax into silver.His reform shows the tendency of the fiscal centralization of the Ming dynasty.
出处
《中国经济史研究》
CSSCI
北大核心
2020年第5期25-32,共8页
Researches in Chinese Economic History
基金
2019年教育部人文社科青年基金项目“明清时期山东的州县财政与基层社会组织机制研究”(批准号:19YJC770034)阶段性成果之一。
关键词
明朝
财政管理
白银
仓场
Ming Dynasty
Financial Administration
Silver
Granary
