「那移出納」律與明代財政管理制度

Code of Nuoyi chuna and Development of Fiscal Management System of the Ming Dynasty

「那移出納」律，首見於《大明律》，是一條與財政管理有關的律條。過去學界對「那移出納」問題了解不多，往往與「監守自盜」一併列入虧空案討論。事實上，本律處理的是官員因公流用的問題，與一般所謂的貪污有所不同。本文從明代「那移出納」律的規定、罪刑、罰則與贓的處理，討論該律的處分範圍與處罰原則，並由現存的史料及案例分析，說明明代中期以前以實物稅收與里甲承役為主，財政運作有較大彈性，因那移而產生的法律問題並不嚴重。隨著明代中期以後一條鞭法的改革，財政彈性大幅降低，那移始成為官員難以避免的財政難題。不過，與清代不同的是，明代視那移為財政結構的問題，除了少數情況，只要官員能設法賠補，官方不會過度深究那移行為，而是透過調查與審理的過程，發現既有財政管理制度的缺失，逐步完善簿籍管理與行政程序。直至崇禎年間（1628-1644），戰爭產生的巨額財政缺口，迫使中央逐步加強對地方財政的搜括，並希望藉由考成法提高地方稅賦完納比例，對那移出納問題的懲處才漸趨嚴格。

The code of nuoyi chuna first appeared in Daming lu. This is a code associated with fiscal management. We have little understanding of the code before, and problems of jienshou zidao / crime of embezzlement and nuoyi chuna are noticed only in regard to the accumulated debts during Qing Dynasty are mentioned. Viewed from the explanation and rules of the code, it is applied to official crimes caused by budget transfers, not the usual corruption that was known by people. This paper first discusses details of nuoyi chuna, proportionate punishment to crimes, criteria of imposing penalties and recovery of embezzled funds. Moreover, five legal cases are analyzed to show that the Ming dynasty had a higher fiscal flexibility due to its tax in kind system and the community self-monitoring system. Thus, the problem of nuoyi was not serious before the mid-Ming period. However, after the mid-Ming period, fiscal flexibility was significantly limited because of the a ＂Single Whip law.＂ The nuoyi then became an inevitable fiscal dilemma for the officials. During the Chongzhen period, the central government was forced to take strict control over local finance due to a large fiscal gap resulting from wars. Thus, the punishment for nuoyi gradually became severe.