20世纪以来的明代地方财政史研究长期附属于对明代财政史的总体研究,相关成果主要涉及五个方面:中央与地方的财政关系;地方财政体制及其变化;地方财政收支结构及变化;明中期的赋役改革与地方财政;财政与社会。相对于国家财政而言,地方财政史的研究尚显薄弱,还存在诸多不足。
Researches have been done since the 20th century on the financing of Ming dynasty in rela- tion to financial relations between the central and local governments, local financial institutions, settle- ments of local finances, reforms on taxation, military services, forced labors and local finances, finances and society. It is found out that the regional studies are obviously inferior to the central studies.