摘要
私征私派,一般指政府官吏违反国家政策制度,以多种名目和手段,超额征派赋税和劳役的行为。清初各地普遍存在着私征私派的现象,在地丁银、漕粮、差役、驿站等税赋领域,几乎都能看到超额征派的情况,给社会造成巨大的危害。对此,清初统治者始终严令禁止,视私征私派为贪污受贿,采取一系列重典予以封杀,但收效甚微。造成这种局面的原因,除吏治问题外,还存在着深刻的制度性因素。即清政府为解决中央财政的极度困难,实施了对地方财政的持续性削减与紧缩的政策,使得原本就入不敷出的地方政府,更加举步维艰。清初私征私派所暴露出的地方财政问题,并没有因"三藩"平定、台湾统一,全国性大规模战争的结束而得到解决,地方经费依然严重不足,以至最终形成清代地方财政的体制内运行与体制外运作共存的特点与局面。
Private levying and private dispatch refer to the behavior of the government officials to levy and dispatch tax and forced labor with different names and methods, violating government policies and regulations. This phenomenon is popular in different parts of the country in early Qing Dynasty in fields such as Land Tax, tribute rice, corvee, and post house. It is so popular that it does harm to the society greatly. Rulers in early Qing Dynasty forbid this seriously and regard it as embezzlement and corruption. They punish it with severe penalty, but the result is inefficient. The rea- sons are due to profound systematic factor besides the management of officials, that is, to deal with financial problems of the central government, Qing government reduces local finance which leads the local government into more difficult situation. The problems manifested in private levying and dispatch are not solved along with the pacifying of ＂three vassal states＂, the union of Tai Wan, end of large-scale war in the country. Local financial problems still exist, which leads to the characteristics and co-existence of inner systematic operation and outer systematic operation.
出处
《求是学刊》
CSSCI
北大核心
2013年第3期145-155,共11页
Seeking Truth
关键词
私征私派
赋税
财政
清初
private levying and private dispatch
taxation
finance
early Qing Dynasty
作者简介
陈桦，男，中国人民大学历史学院教授、博士生导师，从事清代经济史、清史研究。
