政繁赋重,划界分疆:清代雍正年间江苏升州析县之考察

雍正二年江苏苏、松、常三府大规模升州析县,为明清江南县级政区最大规模的一次调整.从赋税征收和官员考成角度考察,这是当时当地赋税征收的难度超出了官员考成的合理程度的结果,着眼于解决官员个人能力所及和征收钱粮过多之间的矛盾,其根本出发点在于分摊官员赋税征收和繁剧事务的责任,而不是简单地为了分摊赋税负担.赋税轻重、事务繁简、官员考成与政区大小从而有机地结合在了一起.

A Study of the County-division in Jiangsu during the Yongzheng Reign in Qing Dynasty

In 1724(the second year of Yongzheng reign),a large scale of county-division(shengzhou xixian) was carried out within Suzhou,Songjiang and Changzhou prefectures,which became the most significant administrative adjustment of Jiangnan counties during the Ming-Qing periods.From the perspectives of tax-collection and the merit system of officials,this reform was resulted from the difficulties of the tax-collection which had made the merit system unfair and unreasonable for officials in this region at that momen...