雍正朝养廉银制度经济思想分析——基于效率养廉银模型的国家政策与官吏贪贿行为博弈视角.pdfVIP

商业经济 第 2014 年第 10 期 No.lO ,2014 (总第 456 期) SHANGYE JINGJI Total No.456 [文章编号] 1ω9-6043(2014)10-∞17-06 雍正朝养廉银制度经济思想分析 一一基于效率养廉银模型的国家政策与官吏贪贿行为博弈视角 辛梓括 (北京大学经济学院， 北京 1∞871) [摘 要] 通过史实论述与从微观博弈角度建立效率养廉银模型得出结论:养廉银制度解决了清王朝的不完全财政 制度下国家财政空虚的弊端，加强了中央与地方财政联系，一定程度上澄清了支治，减轻了人民负担，但由于多方面外部和内 部的因素，在清王朝历史经历和现有制度下，养廉银政策本身难以有效约束官史的贪贿行为，该制度由最初的成功实行最终 走向衰落。对养廉银制度的探讨对今天政府财政和官员管理的制度有一定的借鉴意义。 [关键词] 雍正朝;养廉银制度;经济思想分析;效率养廉银;博弈 [申圄分类号] F123.91 [文献标识码] A Economic Thinking on Meltage Fees in Yongzheng Dynasty: From 也e Perspective of Game Playing between Government Policy of Meltage Fee Model for Improving Work Efficiency and 0面cial Corruption XIN Zikuo Abstract: A Model of Meltage Fees for Improving Work Efficiency is set up by studying historical facts and adopting micro-game playing tbeory, and leads to tbe conclusion 血at 由e system enhanced fiscal ties between tbe central and local governmental finance , improved gov- emanceωsome extent, relieved public economic burden against 由e backdrop of weak central fiscal budget owing to an unsound fiscal regime in tbe Qing D归asty. On top oftbat，血e model comes to an end as it failed ωeffectively curb official corruption because of miscella- neous factors , botb intemal and extemal. And a study 必out 由is model is quite meaningful to tbe improvement of govemment fiscal and of- ficial supervision at modem times. Key words: Yongzheng Dyn困ty， Meltage fee Regime, analysis of economic tbinking, meltage fees for Work Efficiency, game playing 至康熙晚期，各省亏空已积千万。雍正帝推行耗羡归 一、雍正朝养廉银政策介绍 公和养廉银制度的一个重要目的，是为了汇追各省亏空 自明代朱元璋建国以来，官员的薪傣水平是历朝最