【作者】 程利英；

【导师】 陈明光；

【作者基本信息】 厦门大学 ， 中国经济史， 2007， 博士

【副题名】以万历时期为中心

【摘要】 本文选择明代北直隶的财政作为研究对象,以万历时期为中心,运用历史学的实证法,兼以财政学、地方财政学理论做指导,通过区域性的个案研究进一步考察明代中央与地方的财政关系及其影响;分析位于京畿的北直隶地区在明朝国家财政中的地位与贡献,探讨明代京畿地区的地方财政是否有自己的特点等问题。全文由绪论、正文三章和结语五部分组成。绪论:对研究对象“北直隶”及“地方财政”作了界定;介绍了选题缘起及意义;进行学术史回顾;简述运用的资料与研究方法。第一章:通过论述明代中央与地方的财政关系、明代地方财政管理机构,探讨了明代的财政管理体制。第二章:从分析明代北直隶的正额财政收支与非正额财政收支入手,详细考察明代北直隶的各项正额与非正额财政收支的具体种类及状况,指出明代北直隶的财政状况不容乐观。第三章:阐述了明代北直隶起运税额重、铺行之役重、马政严苛、各种杂役繁重及多庄田等财政特点,说明明代北直隶所具有的这些财政特点是其作为畿辅地区所特有的,是其受中央政府掠夺更严重的表现。结语:对全文观点作出归纳和总结。认为明代北直隶因属京畿,中央对其财赋的掠夺尤甚于他区,是既要充分利用北直隶地区的人力财力来满足京师的需要,又不能使北直隶归于一人管辖,以造成对中央的威胁。其根源在于明政府重视中央、轻视地方的思想。更多还原

【Abstract】 This dissertation selects the finance of Northern Zhili (直隶) as the research object, focusing on the Emperor Wanli (万历) Times, and uses the historical positivism with the theories of finance and local finance to inspect the fiscal relations between the center and the local and their effects. It analyses the status and contribution in the state finance of Northern Zhili (直隶) in Ming dynasty, located in the capital, and discusses if the local finance of the Capital Area in Ming dynasty has its own characters, and so on.The thesis is composed of five parts, and the general layout is as the following:The introduction of this thesis mainly demarcates the objects of Northern Zhili (直隶) and the local finance, and states the reasons and meanings of selecting objects, traces the previous achievements on this study, and introduces the resources and methodology.Chapter One dissertates the fiscal relations between the center and the local in Ming dynasty, the administrative institutions of the local finance ,and discusses the fiscal administrative systems.Starting with the analysis of the formal and informal fiscal revenue and expenditure, Chapter Two details their concrete kinds and conditions in Northern Zhili (直隶) in Ming dynasty, and indicates that the fiscal conditions are not optimistic.Chapter Three explains the financial characters, such as quite heavy tax crop of turning in Qianliang (钱粮) , the extremely heavy Puhang (铺行) corvee, the rigorous horse corvee, the many Zhuangtian (庄田) and many other heavy corvees, which indicates the specialities of the Capital Area in Ming dynasty because of the heavy exploitations from the center government.The last charpter sums up the standpoints of the dissertation, pointing out that because Northern Zhili (直隶) belonged to the central government, the central government’s exploitment is heavier than other areas. The reason is that the central government not only want to take full advantage of the manpower and resource of Northern ZhiLi, but also avoids its threats to the central government. It results from the idea that central government is more important than local government in Ming dynasty.更多还原