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以北直隶为例,研究明代府州县城池与建筑营缮修筑的经费来源。除了水利河防之外,明代府州县的经费中,并没有投向公共工程的固定预算,其财政支出安排,随明代赋税制度的变化而有所变革,并视各地情形而定,其时间的先与后、资金的丰与瘠并无从一而终的一定制规;无论公共工程的规模大小,先须申报上级,其经费由地方政府自行筹措,大体上可分为派拨、罚赎、劝募、摊派、权宜等途径。
Take Zhili in north China as an example to study the funding sources for the construction and construction of the urban ponds and buildings in the county of Fuzhou in the Ming Dynasty. In addition to water conservancy and river control, the funding of the Ming Dynasty prefectures did not invest in the fixed budget of public works. The fiscal expenditure arrangements changed with the changes of the tax system in the Ming Dynasty. Depending on the local conditions, the first Afterwards, the abundance and barrenness of funds have no unilaterally established rules and regulations. Regardless of the size of public works, they must first report to their superiors and their funds should be financed by local governments themselves. Generally speaking, they can be divided into dispatching, penalty redemption, , Apportionment, expediency and other means.