一条鞭法是明代中叶后赋役方面的一项重要改革。在此之前,明朝嘉靖中期的赋役制度便已经历了一系列的改革,其内容包括税赋折银征收、赋役项目合并等,在嘉靖末年及隆庆、万历年间广泛实施的一条鞭法,则将这种趋势推上一个顶峰。在这个过程中,东南沿海爆发的抗倭战争显然起到至关重要的作用。以往关于一条鞭法的研究,多从经济和财政内生演变角度出发,本文主张从国家需求,特别是军事动员体制之转变的角度来解释明代财政制度,可以称为“外生说”。 A whip is an important reform in the field of taxation after the mid-Ming Dynasty. Prior to this, the mid-Ming Dynasty Jiajing tax system has undergone a series of reforms, which include the tax collection of taxes, tax collection and other merger projects, in the late Jiajing and Longqing, Wanli years widely implemented a whip, then Put this trend to a peak. During this process, the anti-Japanese war on the southeast coast clearly played a crucial role. In the past, the research on one whip method mostly from the economic and financial endogenous evolution point of view, this paper advocated from the national needs, especially the military transformation of the military system to explain the Ming Dynasty financial system can be called “exogenous” .