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清王朝时期,中华帝国的财政制度达到成熟的状态,表现在确立了以农户上缴田赋为主要收入以支持相对有限的财政支出这样的边界。雍正时期,在能君能臣的主持下,雍正帝实施了摊丁入地、清理民欠、火耗归公等财政改革。在这其中,摊丁入地、清理民欠在相当程度上是传统王朝中期改革的再现,而火耗归公则具有相当的理性特征。由于帝国制度的内在缺陷,如君权并非真正的公共权力,帝国财政存在着内在紧张等,因此,雍正帝财政改革存在着限度。由于这样的限度存在,一旦国家生存的外部条件发生变化,如大规模国家生存竞争对财政支出造成巨大压力,则财政的内在缺陷将成为推动帝国向现代转型的动因。
During the Qing dynasty, the fiscal system of the Chinese imperialists reached a state of maturity, manifested in the establishment of such a border as the main revenue from the overprovision of land by farmers in support of relatively limited financial expenditures. During the Yongzheng period, under the auspices of the elite leaders, the Emperor Yongzheng implemented the fiscal reforms such as apportioning the land, cleaning up the civil debts, and burning firewood to the public. In this process, it is quite a reproduction of the mid-term reforms of the traditional dynasties that the repayments of land into dumped land and the liquidation of peasants owed a considerable degree of rational character. Due to the inherent defects of the imperial system, such as the monarchical power is not a real public power, the internal fiscal tension exists in the empire, so there is a limit to the fiscal reform of the Emperor Yongzheng. Because of such limits, once the external conditions for the survival of the country change, such as large-scale national competition for survival caused tremendous pressure on fiscal spending, the inherent defects of finance will be impetus to the imperial transition to modern.