Abstract: After ascending the throne, Emperor Yongzheng issued edicts banning Governors and Governor Generals accepting gifts from their subordinates, department expenses and discounting salaries. This eliminated the customary fees distribution system and the objectionable practices that had existed since the middle of the Kangxi reign. On the other hand, these changes created severe deficits that had to be met. For more than one year, the Yongzheng emperor and local officials investigated and discussed the problem through palace memorials eventually leading to the policy of “return of meltage fees to the public coffers.” This policy not only made up the deficits, but also provided funds for local public expenditure and additional salary to officials to “maintain honest.”

摘要： 雍正帝即位后，颁布了严禁督抚收受节礼、禁止部费、禁止捐扣俸工等上谕，这实际上否定了存在于康熙中后期的以火耗为主的陋规分配体制。另一方面，严峻的亏空又亟待解决。雍正君臣通过奏折来往，经过一年多的探讨，既弥补无着亏空，又提供地方公费与官员养廉的耗羡归公政策最终出台。