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本文简略介绍了黄仁宇撰写《十六世纪明代中国之财政与税收》的经过及其出版以后国内外的反映情况。本人对黄仁宇所说的国外反映情况,不敢苟同,并从以下三个方面提出不同意见:其一,明代历史“倒退论”的观点违反了客观史实;其二,夸大了定额制度推行的力度及其对明代财政的负面影响;其三,食盐专卖制度失败与“洪武型”财政的关系质疑。文章附引文并说明错误的原因,以就正于读者,希望在科学发展观的指导下,通过讨论,提倡朴实的学风,进一步推动明代财政史的研究。
This article briefly introduces Huang Renyu’s compilation of “the finance and taxation of China in the 16th century Ming China” and its reflection both at home and abroad after its publication. I totally disagreed with Huang Renyu’s foreign response and proposed different opinions from the following three aspects: First, the view of Ming Dynasty’s history and “retrogressive theory” violated the objective facts; secondly, it overstate the implementation of the quota system And its negative impact on the finance of the Ming Dynasty. Third, the relationship between the failure of the salt monopoly system and the “Hongwu-type” finance was questioned. The article quotes the citation and explains the reasons for the error, just to the reader, hope that under the guidance of the scientific concept of development, through discussion, advocating a simple style of study, to further promote the study of the financial history of the Ming Dynasty.