清代的清查亏空(续完)

财政亏空及其清查,贯穿有清一代,而且每个朝代都有不同的特色。但从总体上看,在三个时期最为突出:一是康熙中后期,这一时期对亏空的清查,主要是对藩库钱粮的及时盘查,对地方藩库亏空的如实、及时上报,以及对亏空钱粮的追赔和弥补措施。二是雍正朝的清查亏空,主要是设立会考府,清查户部的亏空,以及清查地方藩库的银两亏空和清查各地仓库的粮食亏空。并有相应的政策出台,如规定弥补亏空的年限,颁布清查亏空的奖惩则例,明确亏空官员的处罚,区分挪移与侵欺的界限,以及用耗羡归公的方法弥补无着亏空等。三是乾隆年间对亏空的清查,主要表现在两个方面,一方面,对清查亏空的奖惩则例多有修改补充;另一方面,对雍正年间赔补亏空的一些做法,进行了纠偏。

Check of Deficit in Qing Dynasty (Continued)

The deficit and check of it run through the whole Qing Dynasty with particular features in different periods.On the whole,there are three important periods.Firstly,in the middle and later stage of Emperor Kangxi's reign,the check of deficit focused on the timely interrogation of the local revenue.Secondly,during the reign of Emperor Yongzheng,a special body was established to supervise the deficit in both central and local revenues.Thirdly,in Qianlong period,regulations of reward and punishment concerning checking deficit were remedied and some misconducts in Yongzheng period were corrected.