明代张居正赋役制度改革及其当代价值——基于政策试点角度的考察

Reform of Zhang Juzheng’s tax and corvee system in Ming Dynasty and its contemporary value:Based on an investigation on the perspective of policy pilot

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摘要政策试点是中国国家治理的重要经验。中央集权和政治大一统是古代中国政策试点的制度基础,而在维护中央权威和实现地方有效治理的张力下,中国的央地关系经常面临“集权—分权—集权”的制度化难题。政策试点是解决央地矛盾、加强对地方控制的重要机制,也是确保政策落实及其有效性的重要途径。张居正赋役制度改革的两项主要政策——清丈土地和“一条鞭法”——都经历了“个别提出—局部试点—全面扩散”的过程。在此过程中张居正发挥了今天所谓“政策企业家”的作用,推动了政策全面落地。张居正赋役制度改革试点对当代中国全面深化改革的启示是:渐进改革的重要性、选人用人的正确性、政策试点的有效性和合法性、经济改革与政治发展的一致性等。 The policy pilot is an important experience of China’s national governance.Centralization and political unification used to be the institutional basis of ancient China’s policy pilot,and under the tension of maintaining the central authority and achieving effective local governance,the relationship between the central and local governments in China is in an institutionalized dilemma of“centralization-decentralization-centralization”.Policy pilot is an important mechanism to solve the contradiction between the central and local governments and strengthen local control,ensuring the implementation and effectiveness of policies.The two main policies of the reform of Zhang Juzheng’s tax and corvee system,land-measure and“one lash taxation method”,have both gone through the process of“individual proposal-partial pilot-overall diffusion”.In this process,Zhang Juzheng played the role of today’s“policy entrepreneur”,and promoted the implementation of policies in an all-round way.Inspirations of Zhang Juzheng’s pilot reform of the tax and corvee system for the comprehensive deepening of reform in contemporary China are as follows:the importance of gradual reform,the correctness of personnel selection and appointment,the effectiveness and legitimacy of policy pilot,and the consistency between economic reform and political development.

作者徐家林李琦 XU Jialin;LI Qi(School of Marxism,Tongji University,Shanghai 200092,China;School of Government Administration,East China University of Political Science and Law,Shanghai 201620,China;Shanghai Xuhui District Party School,Shanghai 200030,China)

机构地区同济大学马克思主义学院华东政法大学政府管理学院上海市徐汇区委党校

出处《中南大学学报(社会科学版)》北大核心 2025年第3期185-194,共10页 Journal of Central South University:Social Sciences

基金研究阐释党的二十届三中全会精神国家社会科学基金重大专项“健全激发全民族文化创新创造活力的文化体制机制研究”(24ZDA070)。

关键词赋役制度央地关系政策试点清丈土地 “一条鞭法” tax and corvee system the relationship between central and local governments policy pilot land-measure “one lash taxation method”

分类号 D630 [政治法律—中外政治制度]