福建人民出版社2008年2月出版的史志宏先生的新著《清代户部银库收支和库存统计》,是经济史学界不多见的基础性成果。银库是清朝户部三大库藏中最重要的库藏,“为天下财赋总汇”,堪称当时封建王朝的“国库”。清中央政府以“京饷”的名义,将各省所征田赋、盐课、关税、杂税等项 Mr. Shi Zhihong, a book published by Fujian People’s Publishing House published in February 2008, entitled “Revenue and Expenditure and Inventory Statistics of the Bank Household in the Qing Dynasty”, is a rare foundational achievement in economic history. Silver Treasury is the Qing Dynasty Department of the three treasures of the most important reservoir, “for the world Fu Fu pool”, called the feudal dynasty at the time of the “treasury.” In the name of “government pay rates”, the Central Government of Qing Province categorized land tax, salt courses, customs duties and miscellaneous taxes