摘要
清代《賦役全書》作為各省賦役數據的集中記錄，不僅是財政收支的重要依據，也是研究國家治理的重要史料。然由於版本散佚與資料分散，學界對其修訂與刪減過程尚關注不足。通過全國及地方兩個層面，建立冊籍修訂記錄數據庫，對比不同版本可揭示《賦役全書》在不同時期的變動軌跡，並以浙江省為個案復原《兩浙裁減全書》與康熙（1661-1722）版《浙江賦役全書》在修訂過程中的實態與機制。研究發現，全國範圍內，乾隆（1735-1795）中期後賦役修訂逐漸呈現「十年一修」的規律，體現了財政數據同步化與制度化。在地方層面，浙江的修訂集中體現在對存留、俸工銀及本色物料的裁減與折銀合併，反映出清初財政格局與後期制度簡化的趨勢。綜上可見，修訂《賦役全書》不僅是技術層面的賬目更新，更是一定程度上國家財政制度化提升的表徵，可為清代財政史、法制史與社會史的研究提供新的史料價值與分析框架。
As a comprehensive record of provincial taxation data, the Fuyi quanshu 賦役全書 (The complete book on taxes and corvée labour) of the Qing dynasty serves not only as a crucial fiscal reference but also as a significant source for studying state governance and social structures. However, the revision and reduction process of the Fuyi quanshu has received limited scholarly attention due to scattered versions and dispersed archival materials. This study adopts a two-level approach. Methodologically, it draws upon four categories of sources to build a database of revisions and trace changes across different editions. Zhejiang 浙江 is taken as a case study. Comparing the Liangzhe Caijian quanshu 兩 浙裁減全書 (The complete book of deletions and reductions in Liangzhe) with the Kangxi 康熙 (1661-1722) edition of the Zhejiang Fuyi quanshu, thereby revealing mechanisms of revision. The findings show that, at the national level, revisions increasingly followed a “decennial cycle” after the mid-Qianlong 乾隆 (1735-1795) reigns, reflecting the institutionalization of numerical fiscal governance. At the local level, revisions in Zhejiang focused on reducing allowances, stipends, and in-kind materials, consolidating them into silver payments, which illustrates both the early Qing policy of “strengthening counties over prefectures” and later trends toward fiscal simplification. The study concludes that revisions of the Fuyi quanshu were not merely technical updates but indicators of the institutionalization of fiscal management and the strengthening of state capacity. This article highlights the new historical value of the Fuyi quanshu for research in fiscal, legal, and social history.
關鍵詞
《賦役全書》、賦役制度、財政數據
Fuyi quanshu (The complete book on taxes and corvée labour), tax and corvée system of the Qing dynasty, financial database