圆明园自康熙四十六年开始建造,经过雍正、乾隆、嘉庆和道光几朝的营建,最终形成规模宏大的皇家苑囿,咸丰十年被英法联军焚烧,同治年间,又对圆明园进行部分重修。如此庞大的建筑群,其建造和维护经费数额是一个天文数字,但迄今为止,学术界对圆明园的经费来源问题尚未给予应有的关注。通过梳理档案文献资料,笔者发现圆明园经费来源主要有内务府拨付、圆明园经营所得、榷关与盐政上缴的盈余银、商人和官员捐献以及罚没等等,和国库并没有多少关联。 The Yuanmingyuan Garden was built from the reign of Emperor Kangxi forty-six years. After the construction of Yongzheng, Qianlong, Jiaqing and Daoguang several dynasties, it eventually formed a grand imperial courtyard. During the Tongzhi years, Xianfeng was partly rebuilt. The huge amount of construction and maintenance funds is an astronomical figure, but so far academics have not given due attention to the source of Yuanmingyuan’s funding. By combing the archives and literature, I found that Yuanmingyuan sources of funds are mainly allocated by the government, Yuanmingyuan operating income, customs clearance and salt surrender surplus silver, businessmen and officials donated and confiscated, and the Treasury and not much associated.