積弊與時弊：乾隆初期甘肅倉儲的經營（1736-1755）

Eliminating Abuses: The Grain Management System in Gansu, 1736-1755

本文以甘肅為例，針對乾隆初期的倉儲制度進行個案性探討，並透過此一個案說明地方官如何運用一統的制度，去回應地方與王朝所面臨的現實問題。乾隆初期甘肅地方官必須面對如下的情境：其一、軍事行動減緩後對甘肅市場產生的效應；其二、全國糧食政策變化過程使甘肅倉儲運作左右支絀；其三、地方督撫、戶部與皇帝因為各懷施政目的，因此推出的政策並不一定利於地方倉儲的運作，由此構成甘肅倉儲的積弊與時弊。地方官以爭取買補銀兩作為解決倉儲弊病的政策，為了爭取皇帝與戶部的支持，地方官試圖排除軍事的影響，調整區域的倉儲重點，使糧食更容易收入倉庫，並以各種方法延續買補的政策。然而，皇帝與戶部謀求全國一致的政策目標，卻也成為地方倉儲不利的因素，以至於地方官在面對倉儲難題時，同時也要顧及戶部與皇帝的意見，有時甚至運用奏事技巧扭轉他們的想法與決定。地方官雖然運用一統的制度解決當時的積弊與時弊，但同時也因為權宜行事而埋下王朝腐敗的遠因。

Taking Gansu as an example, this article explores how local officials used unified policies to resolve the problems of implentation faced by localities and the court. In the early Qianlong period, the Gansu government had to face such conditions as the effects on local markets of decreases in military supplies, national grain policy changes that affected Gansu’s grain storage system, and fierce debates among provincial and national officials that may have hurt local granary systems. These factors all led to abuses in Gansu. Local officials were able to eliminate such abuses in the granary system and convince the Emperor and Ministry of Revenue to give their official approval. However, Qianlong and the Ministry of Revenue sought a universal policy throughout the country, which threatened to obstruct the development of Gansu’s granary system. In dealing with their problems local officials submitted to the national policy but also made every effort to seek the emperor’s and the ministry’s agreement to earlier policies. Although local officials solved the abuses under the unified national system, their short-term expedients became sources of corruption in the future.