基于清代抄产档案所建立的官员家产数据,可以分析官员财产合法性程度对于其家产结构的影响。利用官员家庭总资产与收入的倍数作为财产合法性的度量,这一倍数越高,表明家产非法性程度越高。研究发现随着官员家产非法性程度升高,其持有土地这一易于被察觉的资产的比重越低,持有隐匿性更强的金融商业资产的比重越高。

Based on the officials’ household assets data collected from the property-confiscation archives in the Qing Dynasty, we explore how the legitimacy of an official’s household assets influenced his assets portfolio structures. Using the multiple of an official’s total household assets and his legal salary as a measure of the legitimacy of his assets, we find out that the higher this multiple was, the higher the illegality of this official’s assets. We then find out that with the increase of the illegality of an official’s assets, the land he possessed as perceptible assets got a lower ratio, while his financial and commercial assets with strong concealment got a higher ratio.