| | | | | 试析明后期财政危机的根源 | | | 史五一 | | | 以财政流失为切入点分析明后期财政危机的根源 ,着重剖析明朝中后期实物财政向货币财政体制的转变。明政府未能建立相应的财政制度 ,导致财政管理纰漏丛生 ,财政流失严重 ,由此引发了财政危机 ,加速了明王朝的灭亡
【作者单位】：安徽省地方志办公室 合肥230001
【关键词】：货币财政;财政体制;军屯;“三饷”;财政流失
【分类号】：F812.9;K248
【DOI】：cnki:ISSN:1001-2435.0.2002-05-020
【正文快照】：
明初 ,实物征收在国家财政收入中占居主导地位 ,政府支出也采取实物的方式 ,因此 ,可以把明初财政体制称为实物财政体制。随着商品货币经济的发展 ,到明中后期 ,这种财政体制逐渐向货币财政体制转变 ,实物赋税变为货币赋税。然而 ,在当时建立货币财政体制实为创举 ,给明政府的 | | | | | |  推荐 下载CAJ全文  下载PDF全文 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Analysis of the causes of the financial crisis in the latter part of Ming Dynasty | | | SHI Wu-yi (Office of Local Chronicles of Anhui;Hefei Anhui 230001;China) | | | This paper analyses the causes of the financial crisis in the latter part of Ming Dynasty from the point of financial loss and poines out that the government couldn't establish corresponding financial institute in the transformation of financial system in kind to that in currency,so that many mistakes appeared in financial administration and a serious financial loss came, which caused a financial crisis and accelerated the destruction of Ming Dynasty.
【Keyword】：monetary finance;financial system;military tillage;Three Agricultural Taxes;financial loss |
|
|