| Since the mid-Ming Dynasty,the fiscal system of taxes and labors and the private market had a fundamental changes due to the use of silver,which triggered a discussion on the social and economic transformation of the Ming Dynasty in academic circles at home and abroad.Based on it,I chose the Accounting Records of Shandong compiled by Shandong Province in the fifth year of Longqing period,which based on the records and official documents.From the micro level,it examines the characteristics,motivations and limitations of the silverization of taxes and labors in Shandong Province in the sixteenth century,which explain that the emergence of a monetized fiscal system is an inevitable choice to reduce the cost of financial transportation manual labor services.The first chapter focuses on the method of expropriation and transportation of land tax,the process of silverization and the distribution pattern of central and local governments.During the Chenghong period,land tax was mostly bought by carrying currency on the capital and border markets.In order to reduce the number of middlemen,the Ming government gradually intervened in the effective control of taxation and the market during the Zhengjia period.The silverization also started.At the same time,Shandong land tax calculation has also formed two accounting standards:physical original amount and currency current amount.The original amount is the accounting basis,and the actual amount is the quantitative budget.With the help of provincial allocation and the silverization of remaining rice,the applicability of original amount is enhanced,and Shandong provincial fiscal reserves are formed.In order to compensate for land tax,localities must increase the ability to pay in advance.Therefore,the silverization of reserve grain concentrated in provincial warehouse for allocation at any time.The second and third chapters explore the way of labors in Shandong,including the evolution path of the four of Junyao,Lijia,Yizhuan and Mazheng.In a nutshell,There are four types of labors in Shandong: working in person,replacement,official employment,and paying but not working.In other words,the government allows the private market to hire freely to a certain extent in order to solve the problems of roads and expenses.Take Licheng County as an example,the silverization of labors in Licheng County is lowered by province,prefecture,and state,that means the higher the degree of cooperation between the county and the county,the greater the possibility that the labor location will exceed the local area,and the easier it is to use the market to reduce costs.However,while the central and provincial gradually introduce a monetary fiscal system,Shandong society still maintains the operating mode of physical labor finance.The reason is that during the Jialongwan period,with the steady advancement of silverization,the government and society have set off an anti-silver social thought.The bureaucrats represented by Geshouli,Liangmenglong,and Yushenxing were based on the people-based position,It is believed that people’s trade behavior will be drawn into the market and be extorted by middlemen at high prices.In addition,the stock,return or inflow of silver in North China is limited.And he price of silver is high,the price of food is low.The lower the price of food,the greater the loss of farmers.Therefore,Liangmenglong strongly opposed the infiltration of the silverization into the society.In summary,the high cost of physical labor finance has induced and spawned market and currency mechanisms,which bought by carrying currency and labor substitution once reduced transportation and physical costs.However,the fiscal system of taxation with the help of market transactions is very vulnerable to the intermediate entrusted agent class.Instead of this,it is more efficient to incorporate taxation and the market into government supervision.which reflects the change in the way of central and local finances and administer logic in the Ming Dynasty. |
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