朱泰瑞

摘 要  耗羡归公政策推行之后，清廷为外官发放养廉银，京官收入微薄的现象没有改变。为平衡内外臣工收入差异，保障京官生活和工作的需要，清廷对这一群体也逐渐实行了“养廉银”制度。该政策在清朝中后期不断地进行调整，尤其在社会变动较大的晚清，“养廉银”项的增设和发放与时局密切相关。清廷为京官发放“养廉银”，尚有其他政治因素的考量，如通过加强集权来巩固统治，试图在内外臣工中树立威望和保证满族在各种势力中执牛耳的地位等。

关键词  清代 耗羡归公 京官 养廉银

中图分类号 K249 文献标识码 A 收稿日期 2020-02-02

Abstract After the implementation of the policy of Haoxian owned by the government， the Qing government provided officials outside the capital with high salary for honesty， but the phenomenon that the incomes of government officials in the capital were low remained unchanged. In order to balance the income difference between the officials outside and inside the capital and to guarantee the life and work needs of government officials in the capital， the Qing government gradually implemented the system of "high salary for honesty". The policy was constantly adjusted in the middle and late Qing Dynasty， especially in the late Qing Dynasty， when social changes were relatively large， and the addition and release of the "high salary for honesty" was closely related to the political situation. There were other political factors when the Qing government issued high salary to government officials in the capital， such as strengthening centralization to consolidate the rule， trying to establish prestige among officials， and ensuring that Manchu occupy a leading position in various forces.

Keyword Qing Dynasty; Haoxian owned by the government; government officials in the capital; high salary for honesty

“养廉银”在清代是朝廷对于官吏俸禄过低的一种弥补措施，其中为增加京官的收入設置了“恩俸”和“双俸”等，并且在清朝中后期不断地进行调整，直至清末终被时代所抛弃。

一、清初京官“养廉银”出现的背景和原因

清初，京官俸禄几经调整，至顺治十三年（1656）方始议定标准，并且相沿成为定制[1]卷51。在这一过程中，清廷坚持了明代以来的低俸传统，故而京官的正俸非常微薄，雍正三年（1725）九月甚至到了不得不为在京汉官增加俸米的地步，“今见汉官带家口者多，若俸米仍照旧数，则日用或有不敷，难免内顾之虑。嗣后在京大小汉官著按俸银数目给予俸米，俾禄糈所颁足供养赡”[2]卷14，即便是皇帝身边的公职人员，收入也不容乐观，如雍正七年（1729）“又议准乾清门行走之一等台吉岁给银百两，二等八十两，三等六十两，四等四十两。……