耗羡归公是一项重要的改革，但其始并不是作为一项正式的制度来贯彻实施的。本文探讨其在雍正与乾隆时期制度化的进程，指出了在乾隆十三年制度化基本完成的事实。最后本文从宋以后中央对地方财政控制日益加强的趋势说明耗羡归公制度化进程的必然性。

The return of meltage fees to the public coffers was a very important fiscal reform carried out during the Yongzheng reign. However, when the reform was originally implemented, it was not a formal system. This article explores the stages of the reform and points out that in the thirteenth year of the Qianlong Reign the reform was fully institutionalized. This institutionalization marked the successful completion of the central government's gradual exertion of control over local finances.