本研究立基於「大歷史」的角度,分析在「早熟的大一統」的傳統中國帝制在技術條件、物質條件與文化條件都是處在于未完全成熟的狀態下。統治者不得不依賴龐大官僚階級統治和管理大一統的帝國,因而採取了一種「間接式」的統治模式。 本研究的主要目的,是要透過對中國歷史的一個朝代與皇帝——即清朝雍正帝的財政與治理的各項措施的研究、來探究傳統中國帝制社會的統治者的治理模式,以便深入瞭解中國傳統社會的特殊性。我們將從社會歷史整體發展的角度,也就是歷史社會學或社會史的角度出發,而非從個人性格或道德評價的角度來看待雍正一朝的統治模式,以便發掘傳統中國皇權統治的社會歷史條件。在總體分析了傳統中國帝制的統治模式,進行一個歷史社會學的總體分析,以證明財政稅收問題會成為傳統中國政權的致命難題。而產生這一難題的根本原因——在於中國很早就必須面對一個「大一統治理」的難題。最終它成為朝廷興盛與衰亡的重大關鍵。 This study established based on the angle of the "history", in precocious unification "of the traditional Chinese imperial state technical conditions, material conditions and cultural conditions are in that is not fully mature. The rulers have to rely on huge bureaucratic class rule and the unified empire, and thus take an "indirect" rule. The main purpose of this study is of a dynasty emperor in Chinese history - that the Qing Emperor Yongzheng of the financial and governance measures, governance model to explore the traditional Chinese imperial rulers of society so deeply Learn about the special nature of traditional Chinese society. Social history from the perspective of the overall development of the social and historical, is the perspective of history, sociology or social history, starting not from the point of view of personal character or moral evaluation to look at the reign of Yongzheng once mode, in order to explore the traditional Chinese imperial rule condition.Traditional Chinese imperial domination mode in the overall analysis, a historical sociology of the overall analysis, to demonstrate the financial and tax issues will become fatal problems of traditional Chinese regime. The fundamental reason for this problem - very early on that China must face a great unified governance problem. Eventually it become towards the Ting Xingsheng and Fall of the major key.