提 要：明史学界一般认为，中央财政对地方财政的侵夺，卫所军饷、宗室廪禄开支的增大和宝钞的贬值是造成地方政府公费银转嫁给里甲人户承担的原因。其实地方存留粮除用来支付官员俸禄、儒学师生廪给和孤铎口粮之外，主要用于卫所军的备用粮，并不负担地方政府的公费开支。因此，使用地方存留粮补足屯田子粒的缺额，不但有据可依，而且与地方公费不足用的问题之间也无逻辑上的必然联系。各项公费支出使用的“官钱粮”其实专指存留钱钞，所以明前期持续的宝钞贬值是造成公费转嫁的直接原因。里甲人户最初以“甲首钱”的名目负担各项公费支出，随着地方财政用银量的增大，最终在正德时期形成了正式的“杂办银”制度。。

关键词：公费银；杂办银；存留钱粮；财政功能；备用军饷；宝钞贬值

Title: On theFiscal Function of the Local Reserved Revenue Incomes and the Formation of the Miscellaneous Expenditure Silver in Zhejiang of the Ming Dynasty

Author:Ding Liang，Ph. D. Candidate，School of History and Culture，Northeast Normal University，Changchun，Jilin, 130024, China.

Abstract:Different from the commonly agreed points of view, this paper holds that the reserved revenue incomes of Zhejiang area during the Ming dynasty were mainly used to meet the expenses of the garrisons, in addition to pay the salaries of the local officials, educational subsidies, and the needs of the posts. They were not used to cover the local government’s administrative expenditure. Accordingly, the local reserved revenue could be used to make up the deficit of the garrisons and it might not result in the financial insufficiency of the local governments. The real reason of the local governmental financial insufficiency is actually the inflation of the paper currency issued by the Ming central government. Along with the increase of the local financial expense, by Zhengde period, the system of Miscellaneous Expenditure Silver was established.

Key words:Governmental expenditure; miscellaneous expenditure silver; local reserved revenue incomes