雍正皇帝是清代皇帝中颇敢革故鼎新的统治者。他即位伊始,便倾注心力,对康熙后期出现的政治、经济弊端和社会腐败现象进行了一连串的整顿和改革。延续近200年的养廉银制度,就是在他支持下首创的。从中国第一历史档案馆的有关档案中,我们可以摸清雍正帝实施养廉银制度的原因、内容和效果。清朝经过半个多世纪引人注目的发展,到康熙晚年即呈现停滞不前的状态,各种社会矛盾也有所暴露,特别是吏治的败坏、财政的亏空和人民的不满日益加深。各级官吏贪污纳贿案件层出不穷,贪污数额触目惊心,使康熙帝极其烦恼,有时“终夜不寐”。造成中央和地方官吏贪污受贿成风的根本原因,固然是封建剥削制度和私有制度。但是,不可否认, The Emperor Yongzheng was the new ruler of the Qing dynasty. At the beginning of his reign, he devoted his efforts to carrying out a series of rectifications and reforms on the political, economic malpractices and social corruption that occurred in the late Kangxi period. Continuation of nearly 200 years of Lian Yin silver system, is the first of his support. From the relevant archives of China’s First Historical Archives, we can find out the reasons, contents and effects of the system of implementing Lian Lian Yin by the Emperor Yong Zhengdi. After more than half a century of dramatic development, the Qing Dynasty showed a stagnant state in the later years of Kangxi’s reign. Various social conflicts were also exposed. In particular, the corruption of official circles, the fiscal deficit and people’s discontent deepened. Officials at all levels of corruption and bribery case after another, the amount of embarrassed the amount of embarrassment, Kangxi extremely annoying, sometimes “sleepless nights.” The fundamental reason for the corruption that officials and officials in the central government and local governments have become amenable to corruption is, of course, the feudal system of exploitation and the private system. However, it is undeniable that,