膏肓之医:晚清民欠征信册制度考论

发布时间：2018-03-31 01:03

本文选题：晚清　切入点：积亏　出处：《福建论坛(人文社会科学版)》2014年09期

【摘要】：晚清赋税钱粮征收中,地方官吏大肆侵吞,造成财政亏空;这些名义上的"亏欠"既不在国,也不在民,户部认为其大多为贪官墨吏以五种手段所侵吞:报荒不实、报灾不确、捏完作欠、征存不解、交待宕延,此五弊使晚清本已捉襟见肘的财政更加困窘;为防患于未然,从源头对此类积弊进行控制,光绪十二年户部制定了"民欠征信册制度",以期杜绝官吏在征收钱粮过程中贪私中饱。但因此项制度本身存在的三项弊病,其"杜官吏之中饱,俾实惠上达于国、下及于民"的本意未能达到,其旨难达、其利难行,最终只能在反对声中悄然湮灭。
[Abstract]:In the tax and grain collection of the late Qing Dynasty, local officials wantonly misappropriated, resulting in a financial deficit; these nominal "deficits" were neither in the country nor among the people. The Household Department believed that most of them had been misappropriated by corrupt officials and ink officials by five means: to report the famine and the disaster was not true.The five disadvantages have made the already stretched finances of the late Qing Dynasty even more difficult; in order to prevent trouble in the first place, we should control the accumulated abuses from the source.Guang Xu established the "people owe credit book system" in 12 years, in order to put an end to government officials in the process of collecting money and grain.However, due to the three drawbacks of the system itself, its original intention of "du Guan officials are satisfied, so as to benefit the country and the people" cannot be achieved, its aim is difficult to reach, its benefit is difficult to carry out, and finally it can only be quietly annihilated in the voice of opposition.
【作者单位】：青海师范大学人文学院;
【分类号】：K252

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