提 要：本文以太仓库为切入点，指出张居正时代的中央财政制度改革是在屯田、盐法开中、民运等原有财政体系日渐无法满足北边军镇基本常规需求的情况下，在嘉靖、隆庆以来持续改革的基础上，为改变太仓库长期入不敷出的局面而进行的努力。这次改革在财政方面展现出强烈的中央集权化倾向，但其间太仓库收支渐增的趋势仍在，收不抵支的隐患仍存，北边军镇屯田等原有财政供应体系日渐失效的基本问题未能解决。张居正死后，太仓库财政状况迅速恶化。因此，张居正时期的改革仅仅是推延了明王朝财政崩溃的时间而已。

关键词：张居正 太仓库 北边军饷 万历 年例银

Title: The National Treasury and the Central Governmental Financial Reform during the Era of Zhang Juzheng as the Grand Secretary in Chief

Author:Su Xinhong, Associate Professor, School of Finance and Taxation, Guizhou University of Finance and Economics, Guiyang, 550004, China.

Abstract:Centered with Taicang ku(太仓库，the federal treasury reserve of the Ming Dynasty), this article argues that the reform of the central financial system when Zhang Juzheng was in power was taken place due to increasingly worsened inefficiency of the original financial supporting systems in the northern military towns and it was based on the continuous local reforms carried out during the Jiajing and Longqing periods. This reform was with a strong intention of making the financial system highly centralized. Nevertheless, this reform did not resolve the problem of governmental deficit, and the revenue incomes supposed come from the northern frontiers was failed to recover. Therefore, this reform barely delayed the financial bankruptcy of the Ming Dynasty.

Key words:Zhang Juzheng Taicang ku Financial reform Ming Dynasty