李三谋同志所著《明清财经史新探》(以下简称《新探》)一书于,1990年5月由山西经济出版社出版了。该书凡四部分九章及一绪语和一附录,全书共29.1万字。正如书名所提示我们的,其内容主要为明清两朝的官田赋役、盐业经济、财政税收,商业税务等财政史方面的问题;也包括诸如租佃关系;一田三主,永佃权等明清经济史方面诸问题。财政史是经济史当中的重要组成部分,即明清政府作为国库如何进行各项税收和财政收支的。这些问强,从整体来说,恰恰是研究经济史者所忽视的;而有关租佃关系方面等问题,长期以来虽然不断有人在研究,但它是众说纷纭的问题。《新探》一书对前者的研究,起到了开 Comrade Li Sanmou, “A New Exploration of the History of Finance in the Ming and Qing Dynasties” (hereinafter referred to as “New Exploration”) was published by Shanxi Economic Publishing House in May 1990. The book where the four parts of nine chapters and an Introduction and an appendix, a total of 291,000 words. As the title suggests to us, the contents of the book are mainly about the fiscal history of the Ming and Qing dynasties, including the taxation of the salt industry, fiscal revenue, commercial taxation, Tenancy rights Ming and Qing economic history and other issues. Financial history is an important part of economic history, that is, the Ming and Qing government as a treasury how to carry out various taxes and financial revenues and expenditures. These questions are, as a whole, precisely neglected by those who study economic history. Issues concerning the tenancy relationship have long been under study, but they are controversial issues. The book “New Exploration” on the former study, played a