财政变局、省区博弈与晚清国家治理能力——以咸同年间湖南盐政为中心

发布时间：2018-03-11 18:17

本文选题：财政变局　切入点：省区博弈　出处：《江汉论坛》2017年11期 　论文类型：期刊论文

【摘要】：太平天国起义后,湖南淮盐引岸被粤私、川私占据。为筹措军费,清廷被迫将财权下移,形成了就地筹饷的战时财政体制,"外重内轻"的格局由此出现。湖南官方施行"化私为官",在抽取厘税后,允许私盐合法行销。同治初年,两江总督曾国藩着手规复楚岸,湖南出现粤、川、淮三盐并存的复杂局面。湖南历任巡抚皆以本省收支盈亏为断,与两江总督、户部展开博弈,通过"迎淮、舍川、保粤",巩固了本省的利益。清廷极力推行淮盐规复楚岸等削弱地方财权的系列举措,希图回复到战前户部总揽天下收支的状态。清廷既欲收拢地方财权,又无力承担以指拨筹措各省开支的责任,导致就地筹饷的战时财政体制继续维持,"外重内轻"的格局未能得到扭转,其根源在于清廷统治者国家治理能力的低下及自身的腐朽。
[Abstract]:After the Taiping Heavenly Rebellion uprising, Hunan Huai Salt was occupied by Guangdong and private individuals. In order to raise military expenses, the Qing Dynasty was forced to move down the financial power. A wartime financial system was formed to raise local salaries, and the pattern of "attaching great importance to the inside and ignoring the inside" emerged. The Hunan authorities implemented "turning private into officials" and allowed private salt to be legally marketed after taking out taxes. In the early years of the same administration, Zeng Guofan, governor of the two rivers, began to regulate the restoration of the banks of Chu and Chu. Hunan has a complex situation of Guangdong, Sichuan, and Huai salt co-existing. All the governors of Hunan took the profit and loss of the province's revenue and expenditure as a break. They engaged in a game with the governors of the two rivers and the household departments, and through "welcoming the Huaihe River and shedding Sichuan," "to protect Guangdong and Guangdong" consolidated the interests of the province. The Qing government vigorously pursued a series of measures to weaken local financial power, such as Huai salt rules and restoration of Chu banks, hoping to return to the pre-war state of the household ministry's overall responsibility for the world's income and expenditure. The Qing government wanted to close local financial power. Unable to bear the responsibility of raising the expenses of the provinces, the wartime fiscal system of raising local funds continued to maintain, and the pattern of "external heavy and internal light" could not be reversed. Its root was the low state governance capacity of the rulers of the Qing Dynasty and their own decay.
【作者单位】：武汉大学中国传统文化研究中心;
【基金】：国家社会科学基金青年项目“晚清两湖地方财政与社会变迁研究”(13CZS074);国家社会科学基金重大项目“清代财政转型与国家财政治理能力研究”(15ZDB037);国家社会科学基金重大项目“清代商税研究及数据库建设(1644—1911)”(16DA129)
【分类号】：K252

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