关键词：太平天国战争;徽州;捐输;筹饷

摘 要：咸丰三年（1853），太平军占金陵，后西征。徽州因处在太平军西出东回的动线上，成为太平军与清廷长期拉锯之地。咸丰五年，张芾以“前江西巡抚”的身份入徽，至徽之初，为筹饷银，设立筹防捐输局，激励绅士商捐输，并照征田赋、设卡收厘。徽商携资回乡，捐输助饷。绅商捐输是清廷在徽州就地筹饷的重要组成部分，劝捐筹饷过程也反映出一种战时特殊的官绅互动。它不仅关系饷银结构的变动，还嵌入了地方社会的运作脉络，影响战争局势。张芾驻徽五年有余，就地筹饷及协济在饷银结构中所占的比例可通过奏折进行分析，捐输、协济的变动对地方社会及战局的影响也得以呈现。

中图分类号：K254文献标志码：A文章编号：1001-2435（2021）04-0041-11

The Operation of  Donations and the Evolution of the War in Huizhou during the Taiping War

SHU Man-jun（Department of History and Archives， Yunnan University， Kunming 650091， China）

Key words： Taiping War; Huizhou; donations; fund-raising

Abstract： In the third year of Xianfeng （1853）， the Taiping army occupied Jinling， and then began the western expedition. Huizhou was in the moving line of the Taiping army and became a long-term tug-of-war region between the Taiping army and the Qing army. In the fifth year of Xianfeng， Zhang Fu entered Huizhou as the “former Governor of Jiangxi.” He levied field tax， set up customs to raise the money and established a donation bureau for the defense to stimulate the donation of gentleman merchants， who returned to their hometowns Huizhou in wartime. Gentry merchants donations are an important part of the Qing courts local pay for troops and the process of persuading donations also reflects a special wartime interaction between the government and the gentry， which not only relates to the changes in the structure of the pay for troops， but also embeds the operation of the local society and affects the war situation. Zhang Fu worked in Huizhou for more than five years. The proportion of the local pay for troops and the conciliation in the structure of the pay for troops can be analyzed through the memorial to the throne， and the influence of the changes of the donation and conciliation on the local society and the war situation can also be presented.

一、引 言

咸豐三年（1853），太平军占金陵，开始西征。八月，翼王石达开驻扎安庆，为争夺长江水道，皖南一带烽火转旺。[1]184太平军切断皖江南北音讯。徽州为浙江西南门户，新安江一线直抵杭州。为保江南财赋之地，渐有徽州暂归浙属之议，徽浙互防成为趋势。徽州本地团练松散。咸丰五年（1855）清廷派张芾驻徽，加以巩固。[2]彼时战局起伏多变，徽宁地区动荡不安。[3]1 418-1 467咸丰十年（1860），李秀成奇袭杭州，徽浙互防告吹，太平军再破江南大营。而后徽州失陷，曾国藩署两江总督，组织四省联防。[1]282徽州因处在太平军西出东回的动线上，成为太平军与清廷长期拉锯之地。战争迅速吸纳徽州本地财赋，并造成了大量的人口死亡。

太平天国战争与徽商发展趋势的关系一直是学界关注的重点。……