明代年例银制度形成探论

明代年例银制度是经过长期演变逐渐形成的一项军事供给制度。宣德十年(1435)首先出现京运银,历经景泰、天顺时期,京运银两中有一笔银两开始向"岁例"发生制度性转变的趋势;成化、弘治之际,"常数"、"岁运"、"岁例"、"年例"、"年例银"等名称的出现是这笔京运银两制度化发展的结果,标志着明代年例银制度的初步形成;嘉靖十六年(1537)年例银一年一发的规定以及年例银会计预算制的出现,意味着明代年例银制度的完全确立。年例银制度的形成和确立,改变了明代国家的军事供给体制,是明代军事财政史上的一个重大变革。

A Study on the Establishment of the Annual Customary Silver Supply Institution in the Ming Dynasty

The annual customary silver supply institution was a military allocation system in the Ming Dynasty,which had evolved over a long period.Roughly speaking,in the tenth year during emperor Xuande’s reign or in 1435 Jingyun silver to the capital first appeared.After the period of Jingtai (1450—1456)and Tianshun (1457—1464),part of Jingyun silver gradually experienced the change toward the “annual customary supply institution”.At the transitional Chenghua and Hongzhi period,the appearance of the names like “constant supply”,“annual supply”,“annual customary institution”,“yearly customary institu-tion”and “annual silver supply”was the result of the development of the institutionalization of Jingyun silver,symbolizing that the annual silver supply system had began to take shape.In the sixteenth year during emperor Jiajing’s reign (1537),the in-stitution of the stipulation of giving “annual silver supply every year”and its accounting budget system had appeared,signaling the eventual establishment of the “annual customary institution”of the Ming Dynasty.The development and establishment of“annual customary silver supply institution”was an important change in the history of military finance in the Ming Dynasty,as it had changed the military supply system of the government.