摘要
学界关于"耗羡归公"问题的研究主要集中在雍正时期,对于乾隆朝则关注较少。事实上,雍正帝对"耗羡归公"的改革,在乾隆朝才真正以国家制度实现,其标志就是《耗羡章程》的制定与修订。朝廷在耗羡的征收和动支方面,有明确的规章制度,中央彻底收归各省对耗羡征收和动支的权限。
The research on ＂ Hao Xian Gui Gong＂ （The policy of returning meltage fees to the public coffers） mainly focused on the Yongzheng period and less concerned toward Qianlong period. In faet, it was in the Qianlong period that Yongzheng Emperor＇ s reform on the ＂Hao Xian Gui Gong＂ was established in the form of state system.The symbol of the reform was the Formulation and revision of ＂The Constitution of Hao Xian ＂ .The court formulated clear rules and regulations on the consumption of levy and imposition. Without doubt the power of the provinces of ＂Hao Xian ＂ levy reverted to the court.
出处
《理论界》
2017年第2期69-84,共16页
Theory Horizon
关键词
耗羡归公
《耗羡章程》
清朝
Hao Xian Gui Gong,The Constitution of Hao Xiao,The Qing Dynasty
作者简介
杨永康，山西大学历史文化学院教授，南开大学历史学博士；
卢俊霞，山西大学历史文化学院2014级中国古代史专业硕士研究生。
