晚清赋税征缴征信系统的建设

发布时间：2018-02-03 10:29

本文关键词： 晚清赋税征缴信息公开钱粮征信册　出处：《历史研究》2014年04期 　论文类型：期刊论文

【摘要】：光绪年间,面对清中期以来日益严重的积欠与亏空问题,清廷将民间慈善机构行之有效、成熟完善的财务公开机制——征信录模式引入赋税征缴领域,制定并推行钱粮征信册制度,以革除官吏中饱,增加财政收入。中央与地方几经博弈与调适,钱粮征信册之造办工作逐渐步入正轨。钱粮征信册在举办的十余年间,遭遇了成本虚耗、技术落后、工匠短缺、造册滋弊、民众智识文化水平低、田赋管理混乱、官僚敷衍因循等诸多因素的阻滞,以失败告终,这表明清廷已无法通过制度创新剔除钱粮经征积弊。
[Abstract]:In the years of Guang Xu, faced with the increasingly serious problems of arrears and deficits since the middle of Qing Dynasty, the Qing government introduced the effective and mature financial disclosure mechanism of non-governmental charities into the tax collection and payment field. To establish and implement the credit book system of money and grain in order to get rid of government officials and increase the financial revenue. The central and local governments have several games and adjustments. Money grain credit book gradually into the right track. Money grain credit book in the past ten years, encountered cost wasted, technical backwardness, shortage of craftsmen, book-making harm, low intellectual and cultural level of the people. The confusion of land tax administration and the blocking of bureaucrats, etc., ended in failure, which indicated that the Qing government could not eliminate the accumulated disadvantages of money, grain and economic collection through system innovation.
【作者单位】：教育部高等学校社会科学发展研究中心;
【基金】：教育部人文社会科学重点研究基地重大项目“清代减灾救荒事业研究”(项目号2009JJD770030)资助
【分类号】：F812.9;K252
【正文快照】： 中国自大一统以来,形成中央集权的赋税征缴制度,由个体生产者→官僚→中央政府三个层级构成,中央政府不直接从个体生产者那里收取赋税,而是依靠官僚阶层转输。1清承明制,以四柱奏销册为官方会计报告,藩司根据州县呈交之钱粮收支册,汇造全省奏销册,由督抚核阅,户部审核后向皇帝

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