周忱改革是明代经济史上的重要事件,它不仅关系到江南地区的社会经济,更关系到中央财政的再分配。以往研究多从江南地域史的角度切入,没有追问其折征改革所获财赋在国家分配领域的情况。财赋贮藏何处、归谁支配,事关中央财政再分配及其管理体制,亦深刻影响着明朝乃至后世的一些重大变化。实物税粮本来属于户部,然而周忱将这些税粮折征为白银、布匹等起运至京,经过中央的再分配后,便变成了皇帝内府的财赋。这个过程,同时也是朝廷各方势力激烈较量的过程。 Zhou Chen’s reform was an important event in the Ming Dynasty’s economic history. It not only related to the social economy in the Jiangnan area, but also to the redistribution of the central finance. In the past, many researches mainly focus on the regional history of Jiangnan. They did not ask about the situation of the state-owned distribution of the fiscal gains and losses obtained from the reform. Where the fiscal reserves are stored and governed depends on the redistribution of the central government and its management system and profoundly influences some major changes in the Ming Dynasty and even in the future. However, ZHOU Chen taxed these taxes as silver, cloth and other originations to Beijing, and after the redistribution of the Central Government, they became the financial assets of the imperial government. This process is also a process in which the forces of the court are fiercely contested.