- 東洋学報 = The Toyo Gakuho (ISSN:03869067)
- vol.83, no.3, pp.319-348, 2001-12
This article analyzes fiscal problems existing before and after the enthronement of Emperor Yongzheng 雍正帝, taking the cases of auditing the silver reserves of the Board of Revenue and its deficits. Then, the author clarifies the relationship between regulations concerning corruption by the bureaucracy concerned with the fiscal affairs and the establishment of Imperial power.Emperor Yongzheng, who was well informed about fiscal corruption, intended to grapple with reform as soon as he ascended the throne.The establishment of Imperial power and taking hold of the empire’s purse strings were indivisible. Solving of the silver reserve deficit was an immediate problem.Yongzheng ordered Yi Qinwang 恰親王 and Boldo, who had been his advisors since he was a prince, to audit the silver reserves of the Board of Revenue. Consequently, it was found in the silver deficit amounted to two million six hundred thousand liang.Yongzheng ordered former members of the Board to compensate the deficit. However, there were some bureaucrats who did not comply. They were Manchu bannermen. This fact suggests that the substance of the deficit did not involve simple illegal acts by bureaucrats but it was related to Manchu bannermen.From such a viewpoint, the author clarifies the background of the deficit caused by Board member Hifene and a clerical official of the Reserves, Zeng Dengyun 曽登雲, in order to detail the embezzlement.Emperor Kangxi 康煕帝’s princes participated in both cases. Especially in the case of Zeng Dengyun, fiscal administration was affected by the embezzlements caused by vertical relationships among the Eight Banners, between banner princes and banner bureaucrats, and their bondservants, or between banner bureaucrats and their employees.Therefore, Yongzheng, who intended to establish his power, had to carry out reform immediately after his enthronement. Furthermore, the fact Yongzheng appointed followers under his influence to the bureaucracy and tried to resolve the fiscal problems suggests a necessity to understand the fiscal history of the Qing dynasty in terms of the influence of the Eight Banners.