「那移出納」律與明代財政管理制度

The code of nuoyi chuna first appeared in Daming lu. This is a code associated with fiscal management. We have little understanding of the code before, and problems of jienshou zidao / crime of embezzlement and nuoyi chuna are noticed only in regard to the accumulated debts during Qing Dynasty are mentioned. Viewed from the explanation and rules of the code, it is applied to official crimes caused by budget transfers, not the usual corruption that was known by people. This paper first discusses details of nuoyi chuna, proportionate punishment to crimes, criteria of imposing penalties and recovery of embezzled funds. Moreover, five legal cases are analyzed to show that the Ming dynasty had a higher fiscal flexibility due to its tax in kind system and the community self-monitoring system. Thus, the problem of nuoyi was not serious before the mid-Ming period. However, after the mid-Ming period, fiscal flexibility was significantly limited because of the a ＂Single Whip law.＂ The nuoyi then became an inevitable fiscal dilemma for the officials. During the Chongzhen period, the central government was forced to take strict control over local finance due to a large fiscal gap resulting from wars. Thus, the punishment for nuoyi gradually became severe.