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1、 内容提要根据明代资料的时段分布特点和可利用性,本论文将眼光放在 16世纪的明代这一时间段内来讨论明代户部机构的运作问题。本论文分为三章: 第一章主要讨论了明代户部机构的沿革及其职掌范围,同时着重研究了明代户部尚书这一机构中特殊群体的任职情况。明代是从一个地方割据政权逐渐发展起来的一个大帝国。相应地,户部也就从一个地方性政权的临时的财政机构逐渐发展成为一个帝国的最高财政机构的。因此,明代户部机构的职掌范围也是逐渐扩展的,有一个调整、完善、定型的过程。由于明代废除宰相带来政治制度的特殊性,与以往历朝相比,明代户部具有更充分的权力。通过对有明一朝所有户部尚书任职情况的分析,我们可以见出,尽管明代户
2、部尚书名义上为国家财政部门的最高官长,但在专制集权体制最强化的情况下,户部并无决策权,充其量只是一个财政政策的执行机构,财政事务决策权完全取决于皇帝一人。户部是一个具有相当风险性的机构,户部尚书这一角色实际上处于一个相对危险的地位,随时都有戴罪的可能,明代历史上众多户部尚书的最终结局就证明了这一点。这一切,一定程度上,暴露出当时体制中存在无法克服的缺陷。 根据结构功能主义的划分,明代户部机构众多的职能,归根结底可划分为负责全国的财政收入与财政支出两大职能。在此划分原则下,第二章主要讨论了明代户部财政税收的运作情况。本章围绕这一核心问题,着重讨论了 16世纪明代户口赋役黄册纂造与保管运作的情况,
3、在此基础上讨论了明代财政赋税的分割与储藏问题的运作。我们应该考虑到,16世纪明代国家财政税收全年的总收入中必须排除掉国家主动蠲免的那一部分,这样所得方是明代国家全年的税收总收入。因此,本章最后一节,着重探讨了明代赋税蠲免的一般性运作程序。 第三章围绕明代国家财政支出问题展开。明代全国财政支出中除政府各部门正常支出外,军事费用和各类工程的营建开支成为国家财政支出中最主要的部分。因此,掌管国家财政部门的户部以军费问题必然与兵部之间发生联系,户部与兵部之间会以利益问题而产生矛盾。总体说来,户部与兵部以合作为主,户、兵二部围绕军费供应事务逐渐形成了一套较好的运作机制。户部和工部在营建费用上发生严重地利
4、益冲突,二部在全国财政税收上展开激烈争夺,分割赋税额,工部也从一个负责工程营建部门逐渐转化为一个财政参与运作机构,从而分割了原属户部的部分职能与赋税。户部内部与平行部门之间的运作往来过程中,还要受到监察权力系统的制衡与掣肘。实际上,户部只能在相当有限范围内行使作为最高财政部门的职能。 不论是从明代户部在财政税收的运作上,还是从户部在财政支出的运作上来看,明代国家制度层面上众多规定的政策,在实际的运作过程中随着时间的推移与现实情况的具体性都会使既定政策遭到一定的破坏,并与之发生背离,明代国家制度层面上规定的政策与现实运作之间存在巨大的差距。而这种情况的存在,是当时的体制自身无法克服的。 关键词:
5、5明代 16世纪 户部运作Abstract In terms of the periodical distributions and the possibilities of utilizations on the materials under the Ming Dynasty, the thesis places the emphasis on the sixteenth century and studies the Financial Institution running under the Ming DynastyThe thesis includes three chapters
6、 The first chapter principally studies the transition and functional range of the Financial Institution under the Ming dynasty. Then, especially the thesis also studies the Ministers of the Financial Institution, who are particular persons in this department. The Ming Dynasty gradually converted a L
7、ocal Regime into a Great Empire. Correspondingly, the Financial Institution also converted a temporary Local Institution into the Supreme Financial institution of the Great Empire. On this ground, the functional range of the Financial Institution of the Ming Dynasty gradually expands, which have a p
8、rocedure of adjustment, completion and immobility. As result of abolishing the Prime Minister, the political system of Ming Dynasty is very particular. The Financial Institution occupied sufficient authority than the counterpart department of any other dynasty in ancient Chinese history. According t
9、o analyzing the whole the Financial Institution administrators, we can draw a conclusion. Namely, though the Financial Institution of the Ming Dynasty is the country supreme financial department administrator, under tyrant regime ruling conditions, actually the Financial Institution hasnt any decisi
10、on power. The Financial Institution of the Ming Dynasty only is an executing department of the financial policy. The Emperor is the supreme and definitive decider of financial policy. The Financial Institution of the Ming Dynasty is a dangerous department. Virtually, its administrator was in a relat
11、ively dangerous position. At any case, perhaps he will receive penalty. The evidence that there are many Administrators of the Financial Institution ending supported strongly this viewpoint There are many functions of the Financial Institution. According to the structural functionalism stands, those
12、 functions of this department can be divided into two parts. That is, financial income and expenditure. The second chapter6 discusses the financial running of the Financial Institution on the base of this principle. The chapter studies that the Financial Institution how to compile the Tax and Duties
13、 of Huangce and the running of preserving those books under the sixteenth century, revolving around this center of this topic. Furthermore, the part studies the division of the Tax and Duties and the running of their preservationWe should take it into an account that the whole annual incomes of the
14、Empire tax and duties under the sixteenth century must eliminate the part, which the Emperor subtract the tax-free. The final part of this chapter discusses the running procedure of the tax and duties how to subtractThe last chapter studies the financial expenditure of the Ming Dynasty. Except the n
15、ormal expenditures of the state department, the defensive works expenditures and the constructive expenditures were the most part of the whole financial incomes. Namely, the Financial Institution must keep touch with the department of bingbu, and the two institutions were in conflict because of bene
16、fit. In whole, the Financial Institution kept well touch with the department of bingbu. On this ground, the two departments established a series of system of running. The Financial Institution was sharply conflicted with the department of gongbu about the constructive expenditures. The two department were contested eac
