淸代國家財政における中央と地方 : 酌撥制度を中心にして

Abstract

The enactment of the regulation for fitting allocatin 酌撥條例 in 1724 introduced the spring and autumn account register 春秋撥册 (= 季報册) to the Hubu, in adition to the existing system of appropriation in the first month of the year 正月撥餉 and the remittance to Peking and other provinces. According to this regulation, the Hubu managed the flow of gains and losses of regular fiscal items 正額錢糧 in the local treasuries at appropriate times. Furthermore, based on the actual state of the local treasuries, the remittance to Peking and other provinces was allocated. In this way, it became possible for the Hubu to adjust an efficient national financial administration. The local treasuries were united around the central Hubu treasury. Connected organically, both treasuries became linked together as one national treasury. Concerning the national government's regular fiscal items, the financial administration in each province only obeyed the expenditure provisions and the amount of allocations that were determined by the Hubu. A thoroughly centralized control was thus realized. The national government's financial administration based upon this principle of "bo 撥" was changed after the Taiping rebellion into a system based upon the principle of "tan 攤" whereby a fixed amount equal to the capital's remittance was alloctaed to each province. This change manifests itself in the introduction of income of the likin 釐金 for example, outside the system of the regular fiscal items. It originated in the fact that in the existing system the relative importance of the yearly income, which the Hubu could not entirely control, had increased.