摘要
Abstract
The Yongzheng period was an important stage bridging the past and future of Qing dynasty's fiscal system.Its salary system reform was not only a systemic response to address the overlapping crises of financial difficulties,official corruption,and border unrest in the late Kangxi period but also an important attempt to reconstruct the national governance system.During the Yongzheng years,salaries mainly consisted of nominal stipends,grace salaries,nourishing virtue allowances.Among them,the regular salary system was both an institutional maintenance of the patriarchal order and a reflection of the power structure;the dual-payment system of nominal stipends and nourishing virtue allowances improved administrative efficiency to a certain extent,but imbalances in distribution between and within provinces weakened long-term governance effectiveness;the confidential memorial system alleviated information asymmetry during policy implementation but was highly dependent on imperial decision-making,causing supervision effectiveness to weaken as the volume of memorials surged;the return of wastage allowances to the public treasury helped short-term fiscal balance,but its solidified path dependence hindered long-term institutional transformation.If salary design fails to synchronously solve issues of fiscal sustainability,information symmetry,and incentive compatibility,it will struggle to ensure institutional persistence.The historical experience of the Yongzheng period's salary system reform indicates that any salary system design must seek a dynamic balance among fiscal extraction capacity,information transmission efficiency,and official behavior incentives,providing an important historical mirror for contemporary public sector compensation governance.关键词
雍正时期/俸禄制度/养廉银/密折制度/耗羡归公Key words
Yongzheng period/Salary system/Nourishing virtue allowances/Confidential memorial system/Return of wastage allowances to the public treasury分类
社会科学
