明代地方官府赋役核算体系的早期发展

明洪武到弘治年间,州县官府的赋役管理从基本不依赖核算向需要且能够进行核算的状态转变。洪武、永乐时期,在官府体系内部,只有田赋被部分地纳入核算管理,其他赋役征发则完全或绝大部分无法计量,也没有计划性。宣德以降,地方官员吸收民间粮里阶层分担赋役负担的经验,在此基础上进行旨在“均平”的改革,以确保赋役的可持续征发。在探索均平之道的过程中,不同地方官员多采取量化赋役负担、预定征收计划、将派征对象标准化并进行摊派核算的方式。其中,田赋额等开始扮演摊派对象的角色。这开启了州县层面赋役征收核算体系的发展之路,也导致府、州、县与户、工等部及布政使司之间产生了赋役核算信息不对称,出现了二重会计结构。

The Early Development of Accounting System of Land Tax and Corvée in Local Government during the Ming Dynasty

From Hongwu reign to Hongzhi reign,the administration of land tax and corvee in the county level has changed from a state that is basically independent of accounting to a state that needs manage through accounting.During the Hongwu and Yongle periods,only the land tax was partially included in the accounting management within the government system.Other levies were basically immeasurable or unplanned.From the Xuande period,local officials carried out the tax reform on the basis of absorbing the folk practices of assigning the burden of kinds of levies.They tried to ensure sustainable levy by making the burden "equally" allocated.In the process of exploring the method of equalization,making the levies measurable,putting them under a plan,and standardizing the objects of apportion became the common choice.And the amount of land tax has played the role of basic reference standard of apportionment.This opened up the development path of theacounting system of levies at the county level,and it also caused the asymmetric accounting information between county government and provincial and central governments.