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清咸丰五年湖南率先实行的湘潭章程在清代赋役制度史,特别是漕运制度史上具有重要地位。它不仅是湖南钱漕改章的先导,而且深刻影响了东南有漕各省改章的进程。但湘潭章程的核心内容,即漕粮改折条款,时任湖南巡抚的骆秉章与主纂光绪《湘潭县志》的王闿运所记却大相歧异。今人论及咸同之际有漕各省改章这一重大事件时,不可避免地要追溯事情的原起——“湘潭章程”;对“湘潭章程”的定性与评价,学界则有“裁减漕赋”和“裁革部分浮收”两种观点的对立。事实上,“湘潭章程”的价值,不仅在于它率先变通漕运旧制,更为重要的是,它是自下而上地突破“不加赋”思想禁锢和政策禁区的第一次成功的尝试。
Qing Xianfeng five years Hunan took the lead in implementing the Constitution of the Xiangtan tax system in the Qing Dynasty, especially the history of the water transport system has an important position. It is not only the forerunner of the reform of the money market in Hunan Province but also has a profound impact on the process of changing the chapter in the southeastern provinces. However, the core content of the constitution of Xiangtan, that is, the provisions of the Grain Reclamation Reform, were inconsistent with the words of Wang Yun, then governor of Hunan Province and Luo Bingzhang, the chief governor of Guangxu County. Nowadays, when discussing the important event of changing the capitals of the provinces and reservoirs by the salt people, inevitably, we must trace back the original facts of the matter - the “constitution of Xiangtan” and the characterization and appraisal of the “Constitution of Xiangtan” There is the contradiction between the two views of “reducing the amount of money provided by the sea” and “reforming the floating part of the economy”. In fact, the value of “the constitution of Xiangtan” not only lies in the fact that it takes the lead in adapting the old system of watermarking, but more importantly, it is the first time that it breaks through the imprisonment of “not giving up” ideas and restricted areas of policies from bottom to top Successful attempt.