清代户部与内务府财政关系探析

发布时间:2019-06-21 07:06
【摘要】:清代的国家财政与内务府财政既互相独立又不断发生联系。乾隆三十年以前,内务府进项有限,对户部财政有着较强的依赖性。乾隆三十年以后,绵延至嘉庆、道光二朝,内务府入项颇丰,其盈余银两不断拨交户部。自咸丰朝始,内务府财源竭蹶,故不得不借拨户部银两,且其数额不断扩大,远超清初。内务府借拨无度极大地影响了户部财政的运行,这是导致双方关系紧张的根由所在,也是学界批评的关键因素。这反映了在皇权至上的封建社会,根本不可能实现国家财政与皇室财政的完全独立,国家财政作为皇室财政备用财源的命运依然未变。追根溯源,这种关系的存在不仅是维系皇权与封建制度的需要,而且也是封建国家、君臣观念的内在要求。
[Abstract]:The state finance and the internal government finance in Qing Dynasty are independent and constantly connected with each other. Qianlong 30 years ago, the internal government income is limited, on the household finance has a strong dependence. Qianlong 30 years later, extended to Jiaqing, Daoguang two dynasties, the internal government entry is quite abundant, its surplus silver two continue to be handed over to the household department. Since Xianfeng Dynasty, the internal government has exhausted its financial resources, so it has to borrow two banks from the household department, and its amount continues to expand, far more than in the early Qing Dynasty. The indifference of the internal affairs government has greatly affected the operation of the household finance, which is the root cause of the tension between the two sides, and it is also the key factor of academic criticism. This reflects that in the feudal society where the imperial power is supreme, it is impossible to realize the complete independence of the state finance and the royal finance, and the fate of the state finance as the reserve financial source of the royal family remains unchanged. Tracing back to the origin, the existence of this relationship is not only the need to maintain imperial power and feudal system, but also the inherent requirement of the concept of feudal state and monarch and minister.
【作者单位】: 故宫博物院;
【基金】:北京故宫博物院科研课题“清代内务府财政收入研究”(KT2012-2)的阶段性成果
【分类号】:K249

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