【作者】 吴慧华；

【导师】 谢宏维；

【作者基本信息】 江西师范大学 ， 专门史， 2010， 硕士

【摘要】 财政问题因其在国家经济中的重要地位一直在中国传统史学中受到重视。在中国财政史上,明代又是重要的转折时期,这一时期的一些重要改革,对明代甚至后世都产生深远影响。深入研究明代财政史,对于探讨明以后的社会历史变迁具有重要的学术意义。任何一项财政政策,都是具体到地方社会才得以付诸实施。对地方社会财政作一详细研究,有利于更进一步透视整个国家财政概况。鉴于此,笔者把研究对象放在江西县级这一层面。本文以明代江西所辖七十七县作为考察范围,以官方史料、方志和文集资料作为依据,对明代江西县级财政概况作一考察研究。江西作为明代的一个赋役大省,大量的钱粮解运到中央对江西产生怎样的影响?江西能否承担如此重的赋税徭役负担?其财政状况到底怎样?与中央财政的关系如何?笔者通过对明代江西县级收支情况作一分析,发现明代江西县级社会赋税徭役的负担相当沉重,发展到后来,县级地方社会动乱层出不穷。均徭法在江西首先推行反映其原先的财政政策很难执行下去,更从侧面反映了中央与地方的矛盾。此外,在中国传统古代社会,收入主要来自田赋,财政收支以实物和力役形式为主,这是古代封建国家财政的共同特点。在探讨明代江西县级收支概况时,主要从这些方面作一研究。更多还原

【Abstract】 Owing to the importance of the financial problem in the national economy, it has always received plenty of attention in the traditional Chinese historiography. During the history of public finance in China, Ming dynasty was a very important turning point. Many important reforms in this period made a great impression upon the posterity. Doing an intensive study of the financial history in Ming dynasty offers much reference and academic significance for the research of the social and historical transition which are after Ming dynasty.Any financial policy could only be executed when it was specific to the local places. Doing detailed research of the local finance is favorable toward investigating the whole country’s financial profile. Considering this, the author put the object of study on the level of counties in Jiangxi province. This thesis is a research on the financial profile in the counties in Jiangxi province in Ming dynasty, in the range of the seventy-seven counties in Jiang xi province, based on the official historical material, local records and anas.Jiangxi, as a big province in taxes and convee in Ming dynasty, a big deal of silver and grain was transported to the central government, what the influence would this do to the province? Does Jiangxi can afford such a hard tax and convee? How on earth is the financial situation in Jiangxi? How is the relationship between Jiangxi and the central government? According to the analysis of“how much they received and how much they spent”of the counties in Jiangxi province, the author found out that the taxes and convee were much too harsh in the counties, which resulted in many disturbance in the local places. Averaged tax policy was first carried out in Jiangxi, which proved that it’s difficult to continue the primary policy, and the irreconcilable between the central and local government. Besides, in the society of Chinese ancient times, the main income came from the farm taxes. The power service and object were the main form of the financial revenue and expenditure; this is the common feature of the feudal society. These are the main points of this research.更多还原