清末东三省清理财政研究

发布时间：2018-02-12 03:44

本文关键词： 清末东三省清理财政利益诉求　出处：《华中师范大学》2011年博士论文　论文类型：学位论文

【摘要】：财政是庶政之基,因此财政改革成为清末实行宪政的基础；而旨在集中财权、构建财政制度的清理财政又成为财政改革的初基。东三省地区由于特殊的地位倍受各方关注,而严重的内忧外患,使得清政府不得不对其进行改制。东三省省制的确立有着重要的意义,也成为其清理财政的背景之一。而此时东三省的财政由于种种原因导致收支严重不敷,并且体系混乱。从全国和东三省的情形看,都有进行清理财政的必要。作为清理财政的运行机构,东三省的清理财政局是在督抚督饬下,由度支使主持建立,由度支部派谴的正副监理官利本省司道等人员组成,实行分科治事,有严格的经费来源及运作规则,专管清理财政事宜,负有稽核全省出入确数、改良收支方法及调查该省财政一切沿革利弊之权。该局在实际运行中会与各方面,如度支部、督抚、府厅州县和谘议局等产生交集,特别是度支部和督抚分别通过多种途径,特别是通过监理官和度支使来实现对清理财政局的掌控。另外,三省清理财政局之间也需要协调运作。财政确数的调查是清理财政的初基工作。东三省财政确数的调查主要是对存在于经制之外而不被中央所知晓的外销利规费的清查。因为旧有的财政奏销制度太过僵化及事权与财权严重不平衡等原因而形成了外销和规费。中央对东三省外销规费等款项无从知晓,而东三省督抚对于各州县的款项也不尽知。因此,为了各自的利益,在中央与东三省、省与府厅州县之间出现逐级清查、逐级隐匿的较量,使得财政的清理扑朔迷离、困难重重。而对于由度支部派遣到东三省清理财政的监理官来说,就处于多重困境之中。由于制度设计的缺陷、人事关系的纠葛等因素的牵绊,使得监理官权限不明,身份尴尬,处于中央与地方矛盾的风口浪尖之上,处于利益纠结、政见相异、派系纷争的漩涡之中预算制度是近代财政制度的重要组成部分,清理财政是以预算的实行为归依。东三省提前试办了省预算,并为全国预算的制定奠定了基础。全国预算的制定利实施中,为了尽可能地维持和扩充自身的利益,在度支部、行省、府厅州县各行政层级之间出现了相互讨价还价、争取利益最大化的局面。同时还出现了行政权与立法权的冲突。由于各方都固守自身利益,使得预算形同虚设,影响了预算的权威性。国地税的划分,不仅可以厘清中央与地方政府之间的财政关系,还有利于全国预算的最终确立,是构建财政制度的重要步骤,因此成为清理财政的重要内容。东三省在改制前后及清理财政过程中对税收进行整顿,并取得了显著成效,为国地税的划分做了准备。东三省督抚在税收层级的讨论中有明显维持省财政税收的意图,甚至明确提出预留省税,但是度支部是想通过两税的划分加强中央的财权利收入,而府厅州县等也想借此固守自身的利益。三省清理财政局明确提出省税的层级,引发了方对省税的讨论和争执。财政的清理包括对财政秩序的整顿,并且清理财政是由现有官员来执行,因此,关系到财政秩序整顿的一些吏治问题,如厘定公费、裁员减薪和整顿官员财财政腐败等,在清理财政的过程中就有了整顿财政和刷新吏治的双重意义,也成为清理财政的题中应有之义。清理财政是财政改革的基础,是清末全方位改革的重要组成部分,因此,它并不单是财政问题,还牵涉到人事利益的纠葛、改革的背景和环境、改革的政策及策略等等,因此,影响清理财政成败的因素很多。东三省清理财政作为全国清理财政的重要一环,取得了一定的成效和作用,但是存在诸多问题,进而影响到清末清政府整体改革的进行及政局的稳定。
[Abstract]:Finance is the politics of the base, so fiscal reform has become the base of constitutionalism in the late Qing Dynasty; and aims to focus on property rights, construct the financial system has become the financial reform to clean up the financial base. At the beginning of the northeast region due to the special position of much attention, and make serious domestic trouble and foreign invasion, the Qing government had to carry on the reform. Important the significance of establishment of northeast province, has become the background of clearing finance. While the northeast finance cause serious balance of payments is not enough, and the system of chaos. And the northeast from the national situation, are necessary to clean up the financial.
As a mechanism to clean up the financial, Finance Bureau of the northeast is cleaning in the urge to establish, presided over by the Deputy Commissioner of power, composed of this province our road branch sent by the staff, the implementation of "what are the sources of funding and operation rules strictly, in charge of cleaning the financial matters, responsible for auditing the entry number, improved balance method and investigation of the provincial finance all right. The advantages and disadvantages of the evolution of the Bureau will be in the actual operation and various aspects, such as the branch, governors, prefectures and etc. its intersection, especially the branch and governors respectively through a variety of ways, especially by the Comptroller and order to achieve control of cleaning up the Finance Bureau. In addition, also need to coordinate operation between provinces to clean up the Finance Bureau.
When the financial investigation is to clean up the financial base. The initial investigation of the three northeast provinces number is mainly to exist in the outside without being aware of the central export benefit fees inventory. Because of the old financial system pin outs are too rigid and serious imbalance of the governance and the property rights and the formation of the export and fees. Central to the Northeast export amount fees do not know, but the governor for state and county payments are not known. Therefore, for their own interests, in the central and northeast, gradually appear inventory between the province and the prefectures, step by step hidden contest, make the financial cleanup difficult. While whirling, for comptroller dispatched by the Ministry of revenue finance, in multiple predicament. Because of the defects of the system design, the relationship between the factors such as the personnel disputes center, making the supervision authority is not clear, the body In an awkward position, at the point of the contradiction between the central and the local, it is in the whirlpool of interest entanglement, political dissimilarity and factional dissension.
The budget system is an important part of the modern financial system, is to clean up the financial budget for the implementation of the pilot province. To advance the budget, and laid the foundation for formulating the national budget. The budget formulation and implementation, in order to maintain and expand their own interests as much as possible, in the province of the branch, the. The mutual bargaining between prefectures of each administrative level, strive for the maximization of benefits situation. At the same time there were conflicts between administrative power and legislative power. Because all parties adhere to their interests, which makes the budget useless, affect the authority of the budget.
Division of state tax, can not only clarify the relations between the central and local governments, and to ultimately establish the national budget, is an important step to construct the financial system, so it has become an important part of finance. The cleaning before and after the restructuring and cleaning process to rectify the fiscal revenue, and achieved remarkable results, ready for the division of state and local tax. The governor has obvious intention to maintain fiscal tax in the tax revenue level's discussion, even reserved provincial tax explicitly, but the branch is wanted by tax division to strengthen the central property rights income, but also prefectures such as to maintain their own interests. Three clean up finance bureau clearly, the level of tax, tax on the province sparked discussion and argument.
The cleaning includes the reorganization of financial order, and clean up the finance is by the officials, so some administrative problems related to reorganization of financial order, such as setting fees, layoffs and rectify the official fiscal corruption, in the process of cleaning up finance will have a double meaning to rectify the financial and refresh officialdom. Also be the righteous to clean up the financial problem.
Clean up the financial foundation of the financial reform, is an important part of comprehensive reform in the late Qing Dynasty, therefore, it is not just a financial problem, but also involved the disputes of interests, reform background and environment, policies and Strategies of reform and so on, therefore, many factors affect the clearing of financial success. The clearing finance as a national clean-up finance is an important part of success and a certain role, but there are many problems, which affect the overall political reform in the late Qing Dynasty and the Qing government's stability.

【学位授予单位】：华中师范大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：K252;F812.9

【引证文献】