A Preliminary Study Of Financial Geography In Ming Dynasty

The operation of the financial system in Ming Dynasty was complicated.The central finance and local finance were interrelated but independent of each other.The financial system and financial institutions are also rigid.After the formation of the world market,western silver flooded into the domestic market of the Ming Dynasty,which also seriously impacted the financial operation system of the Ming Dynasty.Therefore,the Ming government carried out a series of silver monetization reforms in the middle and late period.Silver monetization reform revolves around all aspects of finance,including water transport,storage,taxation and other aspects.Among them,the tax system is the main body of financial operation,but also the core to maintain the central and local financial operation.This paper focuses on the division ratio between local and central finance and taxation before and after the Wanli reform,which leads to the question of the relationship between the silver currency reform in Ming Dynasty and the original taxation system in Ming Dynasty.Wanli Accounting Record is a relatively comprehensive and systematic national financial record,which records the financial tax accounts of the six years of Wanli(1578)across the country.This paper takes the collection quota,shipping quota and retention quota of summer tax wheat and autumn grain rice in Wanli Accounting Record as the starting point of the study,using GIS technology and combining historical documents and modern achievements theory.The tax operation of the government,state and county in the sixth year of Wanli(1578)in the Wanli Accounting Record is displayed on the historical map;The results of the historical map display are organically linked with other contents of the Ming Dynasty finance.Finally,the reform of Wanli is discussed from the perspective of silver monetization in some areas.Since the records of Shandong Chief Secretary’s tax divided by prefecture and county in Wanli Accounting Record have all been lost,in order to ensure the integrity of the historical map display results,this paper uses the local records and official historical books of Shandong in the Ming and Qing Dynasties to make up the gaps in the Shandong Chief Secretary’s tax divided by prefecture and county.When the gap is filled,the collection amount,shipping amount and retention amount of summer tax and autumn grain in Wanli Accounting Record are used;In addition,a spatial database of the tax quota,shipping quota and retention quota of the Ming Dynasty’s prefectures,prefectures and counties was made based on the space unit,and then the spatial database was displayed in layers on the historical map based on the administrative district,and the results were visually described.After the completion of the above research,the study of the transportation and retention of land fu throughout the country in Ming Dynasty is extended to the study of the warehouse in Ming Dynasty,and the spatial visualization of the location distribution of the warehouse in Ming Dynasty is also carried out.Finally,using the local records of Shandong Chief Secretary and Northern Zhili and Wan Ming and other scholars to collate the research results of the Ming Dynasty "The Collation and research of Wanli Accounting Records" to make a multi-angle comparison,this paper on the nature of Wanli Accounting Records and the Ming Dynasty silver monetization reform further different from the previous views.Therefore,it is further proposed that Wanli Accounting Record itself is a record of the national tax quota in the Ming Dynasty,and discusses the relationship between the old and new tax systems in the Ming Dynasty.The silver currency reform in the Ming Dynasty has flexible space and breaks the rigid constraint to some extent.