闽台财政改革与各方权力纠葛--雍正朝台湾县知县周钟蠧案解析

雍正三年，台湾县知县周钟蠧被控贪污，由于牵涉到闽台财政改革的大背景，此案引起了雍正皇帝的高度关注，并演变为震动闽台官场的一桩大案，涉案人等都被卷入了皇权与地方官员博弈的大漩涡。案件的审理过程，伴随着闽台财政改革的全过程，从清查仓谷亏空，到耗羡归公和养廉银制度化的最终完成。透过考察周钟蠧案，闽台地区财政改革的过程得以完整呈现。在皇权的强势施压下，闽省官员提出的耗羡归公方案显得仓促而草率。

The Fiscal Reform in Fujian-Taiwan and the Power of Disputes

In the third year of Yongzheng period of Qing Dynasty,Taiwan Zhixian Zhou Zhong-xuan was charged with corruption.Because of the background of the fiscal reform in Fujian-Taiwan area,Zhou Zhong-xuan’s case attracted the attention of Yongzheng emperor,and gradually became a big case quaked the Fujian-Taiwan official circles.All the officials involved in the case were drawn into the maelstrom of the imperial and local officials’game.The trial of the case was along with the fiscal reform in Fujian-Taiwan,from the inventory of the warehouse grain deficit,to the finally achievement of retur-ning the meltage fees to the public coffers and silver honesty system.By investigating the Zhou Zhong-xuan case,the imple-mentation process of fiscal reform in Fujian-Taiwan area can be wholly displayed.Under the strong pressure of imperial pow-er,the reform program formulated by the Fujian officer seemed so hasty.