摘要
如何管控行省外销财政收支是晚清封建统治的主题之一.咸同以降,随着厘金、杂税、杂捐等新式财源的出现,清廷对外省财政收支严加管控,督抚为捍卫自身财政,对户部多有戒备,形成彼此"互戒"的格局.由于部库财政自身财权,清廷往往以高压汲取甚至高官巡查施压的方式攫取外省外销财源,先后用于发放京官津贴、改善京旗待遇、支持京畿练兵计划,督抚敷衍应付者居多.从治乱机制看,晚清政府内外决策机制和权力体系均发生严重病变.在部省均陷入财政困境背景下,双方围绕外销财款的博弈,因户部坚持以集权理念管控外省,行省被迫以反压榨心态抵触应对,最终演变成内外相蒙、彼此失信的治理困局,是理解清朝覆亡的重要一面.
Abstract
One of the key concerns in late Qing governance was how to manage and regulate the non-registered provincial finance effectively.As new fiscal sources like likin,miscellaneous taxes and incidental contributions surfaced,the Qing court enforced stringent control over the financial affairs of the provinces.Provincial governors,in their bid to protect their financial rights,remained wary of the Ministry of Revenue,leading to a situation of mutual vigilance between them.Facing financial imbalance in the treasury,the Qing court frequently employed high-pressure tactics,including inspections by high-ranking officials,to extract funds from the non-registered revenues of the provinces.These resources were then allocated towards disbursing subsidies to officials in the capital,enhancing the treatment of Eight Banners armies stationed around Beijing,and supporting military training initiatives in the capital region.Provincial governors often responded to these demands in a perfunctory manner.From the perspective of governance mechanisms,both the decision-making processes and power structures of the late Qing government experienced severe distortions.As financial difficulties engulfed both the central government and the provinces,a power struggle over non-registered revenues ensued.The Ministry of Revenue advocated for centralized control over the provinces,leading provincial administrations to adopt a defensive stance of resistance and confrontation.This ultimately led to a governance dilemma characterized by mutual deception and internal and external confusion.Understanding this dynamic is crucial to grasping the downfall of the Qing dynasty.
维普
万方数据