糧臺紛爭與咸同戰時財政：以江南與江北糧臺為中心

The Conflict between Two Liangtai and Wartime Finances during the Reigns of Emperors Xianfeng and Tongzhi: The Liangtais of Jiangnan and Jiangbei

太平軍佔據南京後，清廷各路大軍競相南下，需餉規模空前膨脹，戶部掌握的各省春秋撥冊卻全部歸零，舊式酌撥制度難以有效運行，無奈之下，咸豐帝諭令各統兵大臣逕自與相關省分諮商解決軍餉供應。自此以後，支發各作戰部隊軍餉的糧臺遂邁入自我經營時代。因所處地域、所屬統兵大員以及戰局轉換的差別，各作戰地區糧臺的境遇也不盡相同，甚至呈現天壤之別。糧臺運作問題是觀測清代晚期戰時財政的重要視角。太平天國戰爭時期的江南與江北糧臺屬於咸、同戰時比較重要的軍費籌措與支放機構。隨著戰局變換與制度轉型，兩臺在供餉關係、餉源爭奪、解款糾葛等方面屢屢對峙，經辦大臣之間的關係也迭生緊張。其為難之處，不但承受軍餉匱乏煎熬，而且還面臨大營統帥干預放餉的壓力；創辦目的在兼顧兩臺軍需的籌餉總局，本來運作有效，卻因統兵者強力干預以及經辦官員的違紀行為，只能短命存世。糧臺經辦大臣的職權大小是戰時財政運的重要根據，江南、江北糧臺之間衍生的紛亂與對峙，反射出清廷在糧臺職官授權方面，並不能適應戰時就地籌餉形勢的需要，更顯示出清廷咸、同戰時財政制度缺乏隨時應變的弱點所在。

After Taiping troops occupied Nanjing, various imperial armies marched southwards, requiring unprecedented financial resources. The old mechanism through which the Ministry of Revenue transferred military payments according particular needs was hardly efficient. Emperor Xianfeng ordered the commander of each army to negotiate for supplies of money through provincial ＂liangtai＂, which then entered a period of self-management. During the war to suppress the Taiping Rebellion, the two ＂liangtai＂ of Jiangnan and Jiangbei were important bureaus for military fundraising and payments. However, they often completed and conflicted with each other about the resources to be taxed, the soldiers to be paid, the money to be transferred, and so forth. The General Bureau of Military Fundraising was established to coordinate the two ＂liangtai＂. Although working efficiently at the beginning, it soon disappeared due to the intervention of military commanders and the corruption of officials. The conflicts and rivalry between the Jiangnan ＂liangtai＂ and Jiangbei ＂liangtai＂ reflected the inability of imperial court to adapt to the requirement of wartime military fundraising in authorizing and appointing the ＂liangtai＂ officials. That was the fatal flaw of the wartime financial system of the imperial court.