学界关于“耗羡归公”问题的研究主要集中在雍正时期,对于乾隆朝则关注较少。事实上,雍正帝对“耗羡归公”的改革,在乾隆朝才真正以国家制度实现,其标志就是《耗羡章程》的制定与修订。朝廷在耗羡的征收和动支方面,有明确的规章制度,中央彻底收归各省对耗羡征收和动支的权限。 The academic research on the issue of “consuming envy of the public” mainly concentrated in the period of the Yongzheng period, while less attention was paid to the Qianlong period. In fact, the emperor Yongzheng reformed the “envy of the public”, and the real reform of the “system of consuming the envy of the Qin Dynasty” came true in the Qianlong Dynasty. The court in the envy of the collection and moving expenditures, there is a clear rules and regulations, the Central Government completely remitted to the consumption of Xian envy and moving the mandate.