元代的结揽与官方应对——从国家图书馆藏《魏书》纸背文书谈起被引量：1

Uniform Taxation Package Scheme and Official Response in the Yuan Dynasty——Exploration on the Document on the Backside of the Paper of the Book of the Northern Wei Dynasty Collected in the National Library of China

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摘要新出国家图书馆藏《魏书》纸背元代GT·WS[J62:26]文书,载有多道圣旨及《至元新格》和其他一些公文,其核心要旨在于强调征纳税粮过程中要惩治“结揽”行为。由此并结合其他传世文献可见,元代的“结揽”涉足站赤、急递铺管理、食盐交易、昏钞倒换等诸多有利可图之域,而从事“结揽”的人员身份复杂,从“官吏”到“差役”,从“权势之家”到“无赖之徒”,从“军事长官”至“僧道人等”不一而足。“结揽”现象的存在,不仅扰乱了国家正常的行政、经济秩序,危及了国家粮食安全,损害了国家经济利益,也损伤了人民的切身利益。为此,元政府采取了“张榜禁约”“廉访司、有司等体察禁治”等多种应对举措,但终因吏治腐败,收效甚微。 The document(GT·WS[j62:26]) from of the backside of the paper of the records of the Yuan Dynasty in the Book of the Northern Wei Dynasty newly released by the National Library of China, contains multiple imperial edicts, Zhiyuan Xinge and some other official documents, and its core purpose is to emphasize the punishment on the act of violating the “Uniform Taxation Package Scheme” in the process of the taxation of tax grain. Consequently, from this and other handed-down documents, it is found that the scheme in the Yuan dynasty involved the courier stations for the kingdom, management posts for the delivery of urgent documents, salt dealings, exchange for obsolete paper money and other profitable areas while the identities of those who were engaged in executing the scheme were complex: ranging from “feudal officials” to “feudal servants”, from “powerful families” to “rogues”, from “military chiefs” to “monks and Taoists” and others. However, the implementation of the scheme not only disrupted the normal administrative and economic order of the dynasty, jeopardized its food security and harmed its economic interests but also damaged the immediate interests of the civilians. Accordingly, the Yuan Administration took various measures in response, such as “posting official notices for banning”, and “investigating into and banning the local authorities concerned”, only yielding insignificant effects due to serious official corruption.

作者杜立晖 Du Lihui(School of History and Culture,Qilu Cultural Studies,Shandong Normal University,Jinan Shandong,250358)

机构地区山东师范大学齐鲁文化研究院历史文化学院

出处《山东师范大学学报（社会科学版）》 CSSCI 北大核心 2022年第1期117-127,共11页 Journal of Shandong Normal University(Social Sciences)

基金国家社科基金项目“公文纸本《魏书》纸背元代文献整理与研究”(15BZS004)的阶段性成果。

关键词《魏书》纸背文书元代结揽官方应对 document on the backside of the paper of the Book of the Northern Wei Dynasty Yuan Dynasty Uniform Taxation Package Scheme official response

分类号 K247 [历史地理—中国史]

作者简介杜立晖(1976-),男,山东滨州人,山东师范大学齐鲁文化研究院、历史文化学院教授,博士,博士生导师。