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第246章 财政改革(1 / 2)

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朱由校穿越明末小半年。

对朝廷财政制度的不合理深有体会。

复杂,奇葩,弊端多。

若非花费心思理清头绪,他身为皇帝都搞不懂里面的弯弯绕绕。

其一,与历朝财政制度不同,大明财政制度实施摊派制。

即朝廷官吏年前制定出来年的财政预算,将来年所需税收摊派到各省,这使的百姓缴纳的赋税忽高忽低非固定值。

若朝廷遇到突然战事或遇到灾情,临时急需用钱时,则要临时额外加征赋税,如三饷。

其二,即他在陕西提到的起运存留制度。

历朝税收正常运行方式是各省税收归朝廷,然后,朝廷设有专门财政衙门和转运衙门,依照各省需求发下去。

然而,大明没有统一的财政衙门和转运衙门,其税收直接从县级开始分流。

以京郊大兴县为例,假如天启七年税赋折合两万两白银,这笔银钱将在大兴县开始进行分派。

县衙办公,卫所协饷,驿站维护,修缮河堤,藩王俸禄,军费摊牌...等等,税银尚未离开县城便只剩五成。

然后,剩余这五成银钱并非全送去户部,而是送去户部,工部,礼部,内库、太仆寺,太常寺各衙门。

表面谁都管理财政,其实谁都不管理财政。

明清财政对比,清朝税赋要进户部的账,缺钱时,户部尚书或内务府内大臣能拆东墙补西墙。

而大明部分税赋不进户部的账,没钱时就真的没钱,想拆东墙补西墙都拆不成。

最关键,便是户部。

起初,他以为户部类似后世的财政部,理清头绪赫然两者相差甚远,大明户部基本不管理后世财政部的核心工作。

户部尚书日常充当皇帝私人财务顾问,领十三清吏将十三省账算明白。

两名户部侍郎则不搭理户部事务,无它,一名户部侍郎就负责全国粮储和户部太仓库两件事。

他有单独的办公衙门,并直接对皇帝负责。名为户部官吏,却做粮食局的活。

另一个户部侍郎更野,通常是外派,或担任管理漕运,河运特使,或去九边管理粮草补给,经常外派在外。

名为户部侍郎,却做着总后勤部的活。

最坑的是户部财政和内帑联系紧密,皇帝更像户部尚书。

虽说崇祯皇帝问题挺多,但崇祯为强化朝廷财政权力,建立朝廷直接管理各省仓储,各省财政汇集到布政使和巡抚,由他们集中对户部和皇帝进行奏销。

这种做法,俨然类似后世的垂直管理体系,比较于大明现有的财政体系更便捷,更直观。

以前,时机不成熟,没法改变朝廷财政体系,今日,朱由校决定革除弊端,既要分清皇室和朝廷的财政,亦要建立大户部,形成朝廷对地方财权的垂直管理体系。

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