安徽史学
安徽史學
안휘사학
Historiography Anhui
2015年
2期
46~55
,共null页
明代 京运银 年例银 预拨 会计 军事供给体制
明代 京運銀 年例銀 預撥 會計 軍事供給體製
명대 경운은 년례은 예발 회계 군사공급체제
the Ming Dynasty; Jingyun silver; annual customary supply silver; advance funds; budget accounting; the fiscal supply mechanism of military
明代年例银制度是经过长期演变逐渐形成的一项军事供给制度。宣德十年（1435）首先出现京运银,历经景泰、天顺时期,京运银两中有一笔银两开始向＂岁例＂发生制度性转变的趋势;成化、弘治之际,＂常数＂、＂岁运＂、＂岁例＂、＂年例＂、＂年例银＂等名称的出现是这笔京运银两制度化发展的结果,标志着明代年例银制度的初步形成;嘉靖十六年（1537）年例银一年一发的规定以及年例银会计预算制的出现,意味着明代年例银制度的完全确立。年例银制度的形成和确立,改变了明代国家的军事供给体制,是明代军事财政史上的一个重大变革。
明代年例銀製度是經過長期縯變逐漸形成的一項軍事供給製度。宣德十年（1435）首先齣現京運銀,歷經景泰、天順時期,京運銀兩中有一筆銀兩開始嚮＂歲例＂髮生製度性轉變的趨勢;成化、弘治之際,＂常數＂、＂歲運＂、＂歲例＂、＂年例＂、＂年例銀＂等名稱的齣現是這筆京運銀兩製度化髮展的結果,標誌著明代年例銀製度的初步形成;嘉靖十六年（1537）年例銀一年一髮的規定以及年例銀會計預算製的齣現,意味著明代年例銀製度的完全確立。年例銀製度的形成和確立,改變瞭明代國傢的軍事供給體製,是明代軍事財政史上的一箇重大變革。
명대년례은제도시경과장기연변축점형성적일항군사공급제도。선덕십년（1435）수선출현경운은,력경경태、천순시기,경운은량중유일필은량개시향＂세례＂발생제도성전변적추세;성화、홍치지제,＂상수＂、＂세운＂、＂세례＂、＂년례＂、＂년례은＂등명칭적출현시저필경운은량제도화발전적결과,표지착명대년례은제도적초보형성;가정십륙년（1537）년례은일년일발적규정이급년례은회계예산제적출현,의미착명대년례은제도적완전학립。년례은제도적형성화학립,개변료명대국가적군사공급체제,시명대군사재정사상적일개중대변혁。
The annual customary silver supply institution was a military allocation system in the Ming Dynasty,which had evolved over a long period. Roughly speaking,in the tenth year during emperor Xuande＇s reign or in 1435 Jingyun silver to the capital first appeared. After the period of Jingtai（ 1450—1456） and Tianshun（ 1457—1464）,part of Jingyun silver gradually experienced the change toward the＂annual customary supply institution＂. At the transitional Chenghua and Hongzhi period,the appearance of the names like ＂constant supply＂,＂annual supply＂,＂annual customary institution＂,＂yearly customary institution＂and ＂annual silver supply＂was the result of the development of the institutionalization of Jingyun silver,symbolizing that the annual silver supply system had began to take shape. In the sixteenth year during emperor Jiajing＇s reign（ 1537）,the institution of the stipulation of giving＂annual silver supply every year＂and its accounting budget system had appeared,signaling the eventual establishment of the ＂annual customary institution＂of the Ming Dynasty. The development and establishment of＂annual customary silver supply institution＂was an important change in the history of military finance in the Ming Dynasty,as it had changed the military supply system of the government.
