入清以后,藩王田在融入州县田土及赋役体系时,部分田土并非自然而然地转化为州县相对应的更名田。以鹿邑县为例,在藩王田向更名田转化的过程中,各州县的官民以赋役负担为核心,以坐落县际交界地带的藩王田为操纵对象,通过争夺田土的历史版籍或飞洒租税等方式,重新整合了藩王田及其赋税的归属,从而形成州县更名田分布实态。具体而言,隶属亳州的藩王田转化为鹿邑的更名田;隶属柘城的藩王田租税飞洒至鹿邑,从而虚构出一处承担相应租税的更名田。这一整合过程一旦完成,州县的更名田田赋格局便基本定型。另外,在统计更名田的顷亩时,首先要辨明田土的实与虚,其次要充分理解“亩”的内涵,再次要注意田土数字的时代性,不能混同合计。 After entering the Qing Dynasty, when the fianwangtian was incorporated into the land and taxation system of the state, some of the fields did not automatically transform into the corresponding renamed fields of the state. Taking Luyi County as an example, during the transition from the imperial land to the more famous land, officials and civilians in each prefecture and county focus on the tax burden and take the imperial land occupied by the inter-county border area as the target of manipulation. Flying sprinkle tax and other means to re-integrate the ownership of the royal field and taxes, thus forming a state renamed the field distribution of real. To be more specific, the vassal land belonging to Bozhou was converted into a more famed land of Luyi; the tax of the vassal land belonging to Yuncheng was spilled to Luyi, thus creating a more renown land bearing the corresponding tax. Once the integration process is completed, the state renamed Tian Tianfu will be basically finalized. In addition, in the statistics of arable land acres, we must first identify the real and virtual land, followed by a full understanding of the meaning of “mu ”, once again pay attention to the age of land figures, can not be mixed with the total.