조선후기 감영 환곡 연구 -충청도를 중심으로

Abstract

The grain of provincial government was the grain loan system operated by provincial government for it to raise the money needed for expense, and this system was very significant in the provincial government’s finance during the late Joseon Dynasty. In beginning, the grain of provincial government was called byeolhoe, and this was a name that corresponds to the wonhoe, which is hojo grain loan system. Byeolhoe, which is the grain of provincial government, was different from the hojo grain loan system in the sense that it was perceived that an auditor manages it. Thus, even when the dynasty government would check grain loan system, provincial government’s grain was not the target of the inspection. Moreover, when grain loan system would write off debt in case of bad year, there were instances in which provincial government’s grain was not written off unlike the state’s own grain loan system. When writing off debt, it was clarified as ‘byeolhoe,’ distinguishing from wonhoe or state owned grain. Because the system was operated with the goal of raising money needed for spending as expenses, debt write-off was not available even in case of bad year. Instead, it was operated as jinbun that entails distributing all the retained amount. During the late 18th Century and early 19th Century, total amount of grain loan system was maintained at approximately 10 million seok. Meanwhile, nationwide provincial government’s grain was maintained at approximately 1.78 million~2.1 million seok. With the advent of the 18th Century, types of grain loan system became diverse. When this happened, dynasty government attempted to control the grain loan system through the Office of Border Defense. When the reporting of byeolhoe became stricter, auditor took out the byeolhoe and made new grain loan system, demonstrating the effort to use for provincial government’s finance through the bogungogok · yeonggogok for the pay the wage of gungyo and yeongsok or jinhyulgogok to prepare for a bad year. In case of Chungcheongdo, when auditor complained about the lack of provincial government’s finance, dynasty government enabled the payment of the interest on the state administered grain to the provincial government or enabled turning of the state's grain as the grain of provincial government so that the latter could use it.