《清实录》、奏折、题本中的乾隆朝常平仓积贮分省数据或全国数据，系依据原额计算出来的理论数据，是账面上的合理存在，均不能代表等量粮食实物积贮在仓。一方面督抚年年具奏、具题声明高额积贮“实贮无亏”，另一方面层层盘查基本无从谈起，奏报、题销流于形式。与高额积贮数据相悖，常平积贮在地方行政实践中遭到了州县官员的抵制，大量缺额成为普遍现象。随着乾隆十三年积贮政策全面调整，常平仓制度加快走向衰落。
Abstract
The provincial and national data of Granary in QianLong Reigns recorded in QingShiLu,Memorials,Inscriptions are theoretical data.The data do not represent the same amount of grain stored in the Granary. On the one hand, the governor has made a report every year, stating that there is no loss in actual storage. On the other hand, it is almost impossible to carry out Layer-by-layer investigation and checking. Official’s reportings are mere formality. At the same time, contrary to the high data, accumulated storage of Granary has been resisted by state and county offificials in local administrative practice.A large number of vacancies have become a common phenomenon. With the overall adjustment of storage policy in Qianlong 13th year, the Granary system has accelerated to decline.
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