财政亏空及其清查,贯穿有清一代,而且每个朝代都有不同的特色。但从总体上看,在三个时期最为突出:一是康熙中后期,这一时期对亏空的清查,主要是对藩库钱粮的及时盘查,对地方藩库亏空的如实、及时上报,以及对亏空钱粮的追赔和弥补措施。二是雍正朝的清查亏空,主要是设立会考府,清查户部的亏空,以及清查地方藩库的银两亏空和清查各地仓库的粮食亏空。并有相应的政策出台,如规定弥补亏空的年限,颁布清查亏空的奖惩则例,明确亏空官员的处罚,区分挪移与侵欺的界限,以及用耗羡归公的方法弥补无着亏空等。三是乾隆年间对亏空的清查,主要表现在两个方面,一方面,对清查亏空的奖惩则例多有修改补充;另一方面,对雍正年间赔补亏空的一些做法,进行了纠偏。 Financial deficits and their inventory, throughout the Qing generation, but each dynasty has different characteristics. Overall, however, the three periods are the most prominent ones. First, during the middle and late Kangxi period, the inventories of deficits during this period were mainly the timely investigation of the money and food in the vaults, the truthfulness and timely reporting of deficits in the local vaults, Shortage of money and the pursuit of compensation for the loss of food. The second is the loss of inventory of the Yongzheng dynasty, mainly to set up the examination hall, check the deficit of the Ministry, as well as silver shortfalls of the local vault inventory and inventory of food deficit warehouse around the warehouse. There are corresponding policies promulgated, such as stipulating the number of years to make up for a deficit, promulgating rewards and punishments for checking shortfalls, clarifying the punishment of deficit officials, distinguishing the boundaries between diversion and aggression, and making up for loss without gaining a foothold. Third, Qianlong years of inventory of deficits, mainly in two aspects, on the one hand, the rewards and punishments for deficit inventory were mostly modified; on the other hand, the Yongzheng years to make up for some shortcomings were corrected.