清雍正朝两湖地区的财政亏空及其清查

两湖地区作为清代的粮仓之地、财赋重镇，在康熙晚期财政亏空尤为严重。雍正帝即位之后即重点加以整顿，不仅对亏空严格清查、设法弥补，而且试图从根源上解决问题，即通过实行耗羡归公、禁革陋规等新政策以保障地方财政。在这一新政策渐次取得效果、特别是保障了省级藩库的充实之后，从雍正中期开始，两湖地区通过清理历年积欠，逐渐整顿了州县等基层地方的财政亏空。至雍正晚期，两湖地区的财政亏空之风得到遏制，地方财政走上了正常运转的道路。

The Fiscal Deficits of Hubei and Hunan Provinces and its Investigation in Yongzheng Reign of Qing Dynasty

Hubei and Hunan Provinces，a major granary and revenue source of the Qing Dynasty，suffered from grim fiscal deficit in the late Reign of Emperor Kangxi. Since Emperor Yongzheng ascended the throne，great efforts had been made to address this problem，such as the investigation of the deficit and relevant adjustments. Moreover，some new policies，including eradication of customary fees，return of the meltage fees to the public coffers，etc.，were implemented to deal with the deficit so as to guarantee the normal operation of the local finance. The new policies resulted in the sound government repository of Hubei and Hunan Provinces，and the fiscal situation of the region gradually showed signs of recovery in mid-Yongzheng Reign. The financial deficit was finally checked in the late Yongzheng Reign，and the local finance returned to normalcy consequently.