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本文在现有关于义图制研究基础之上,对晚清青浦县推行的义图制进行考察。青浦的义图,是在官府倡导下施行,并非出于民间动力。青浦等地的义图制主要改变基层征税过程,试图以图众自主监督征收取代胥吏等的揽纳,但这并不能从根本上解决包揽痼疾。其阻力主要来自于青浦县的赋役制度和社会基础与其他推行成功地区的差异,如常州府。义图制的出现,是明清图甲制度演变的延续,不仅在一定程度上改进了基层税收形式,也强化了部分地区将“图”作为基层地域单元的角色。
Based on the existing researches on the Etiology System, this article examines the etiquette system implemented in Qingpu County in the late Qing Dynasty. Qingpu’s righteousness is implemented under the guidance of the government, not out of private motivation. The blueprint of Qing dynasty and other places mainly changed the process of taxation at the grassroots level and tried to supervise the expropriation by the public in order to replace the petty officials such as the clerks, but this did not fundamentally solve the embarrassment. The resistance comes mainly from the tax system and social foundation of Qingpu County, as well as the differences between other successful regions such as Changzhou Prefecture. The emergence of the system of righteousness is the continuation of the evolvement of the system of Tujia in the Ming and Qing Dynasties. It not only improves the grassroots tax revenue form to a certain extent, but also reinforces the role of “figure ” as the unit of geographical unit at some levels.