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关于明代赋役改革模式及其特点的探讨,在以往的明代赋役改革研究中,是付之阙如的。明代白银货币化的历史也就是一部改革史。明代的赋役改革是自下而上的发展过程,而不是像宋代王安石改革那样自上而下的发展过程,这是明代社会与国家互动的结果。因此,地方官成为改革的倡议者和运作者,县级官员首当其冲。海瑞地方赋役改革的实践,表达了符合公平也符合经济学的效益考量的财政原则,具有社会治理的明显作用。而从县、府、省级改革及其官员群体出发,亦可对明代赋役改革模式及其特点作出初步探讨。
On the Ming Dynasty tax reform model and its characteristics of the study, in the past, the study of tax reform in the Ming Dynasty, is to pay the lack of. The history of silver monetization in the Ming Dynasty is also a history of reform. The reform of the tax-service system in the Ming Dynasty was the process of bottom-up development, not the top-down development process like Wang Anshi’s reform in the Song Dynasty. This was the result of the interaction between the society and the state in the Ming Dynasty. As a result, local officials became advocates and operators of reforms, with county officials having the brunt. The practice of Hai-Rui’s reform of local tax-service system expresses the fiscal principle in line with the fairness and economic efficiency considerations and has a clear social governance role. Starting from the county, prefectural and provincial reforms and their official groups, we can also make a preliminary study of the tax reform and its characteristics in the Ming Dynasty.