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清代景德镇御窑的财务运行制度探析

An Analysis of the Financial Operating System of Jingdezhen Royal Kiln in the Qing Dynasty
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摘要 对景德镇御窑财务运行制度进行研究,有助于深入了解清代官营手工工场运行方式及其对清代瓷业发展的影响。本文根据中国第一历史档案馆所藏的清宫瓷器档案,说明景德镇御窑的财务资金来源、财务支出分配、奏销程序及原则等问题,并对清代景德镇御窑的实际生产情况和财务收支及比例关系等进行了定量阐释,还从成本管理和技术进步的视角评估了景德镇御窑的财务运行体系,认为景德镇御窑财务运行制度呈现出强烈的成本管理意识,御窑的“官搭民烧”促进了御窑生产技术向民窑的扩散,但是其高强度的成本控制在保证生产技术稳定的同时却很难出现技术突破。 Studying the financial operating system of the Jingdezhen Royal Kiln provides a deeper understanding of the operation of official handicraft workshops,and their impact on the development of the porcelain industry in the Qing Dynasty.Based on the Qing palace porcelain archives collected by the First Historical Archives of China,this article explains the sources of financial funds,financial expenditure allocation,memorial procedures and principles of the Jingdezhen Imperial Kiln,and other issues.The article also analyses the actual production and financial situation of the Qing Jingdezhen Imperial Kiln.The revenue and expenditure and proportional relationship are quantitatively explained,and the financial operation of Jingdezhen Imperial Kiln is evaluated from the perspective of cost management and technological progress.The article finds that the financial operation system showed a strong awareness of cost management,and that the"official status"of the Imperial Kiln as"governmentoperated-private firing"promoted the spread of imperial kiln production technology to private kilns,but its high-intensity cost control made it difficult to achieve technological breakthroughs while ensuring the stability of production technology.
作者 王珏 白天鹏 费小建 WANG Jue;BAI Tianpeng(School of Economics,Renmin University)
出处 《清史研究》 CSSCI 北大核心 2024年第3期79-93,共15页 The Qing History Journal
基金 国家社会科学基金后期资助项目“科技大分流:中国古代科技人员社会地位与‘李约瑟之谜’”(项目号:21FJLA004)阶段性成果。
关键词 清代官营手工业 景德镇御窑 财务运行制度 official handicraft industry in the Qing Dynasty Jingdezhen imperial kiln financial operation system
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