清末财政整理研究（1908-1911）

发布时间：2018-05-15 18:48

本文选题：财政整理 + 税权划分　；参考：《天津师范大学》2011年硕士论文

【摘要】：光绪末年、宣统年间,在内忧外患的背景下,为了挽救统治命运、缓解财政危机,清政府在全国范围内实施了财政改革。以清理财政为口号的这次财政改革,不仅在晚清财政史上占有重要的地位,也是清末新政的重要组成部分。为了推行财政清理,清政府在中央设立了清理财政处,在地方成立了清理财政局,并下派财政监理官,代表中央到地方实施监督,自上而下地推行财政整理。在这次财政清理中,清政府颁布了一系列举措,包括实行印花税抵补原有的鸦片税厘；进行币制改革,修改货币本位制、清理大清银行并整顿纸币发行；对盐斤加价以增加财政收入；划分国家税与地方税,明确两税的界限；编订预决算、规范财政运行机制；发行公债、筹措赔款及战时经费等。清末财政整理得根本目的,是收回地方财权,增加中央政府的收入。但在政府权威丧失、多种利益交织得背景下,财政整理地推行十分艰难,其过程交织了中央与地方、中央各部门之间的重重矛盾。这些难以解决得矛盾,导致财政整理并未达到目的,其失败的结局,从一个层面上反映出清朝灭亡的历史不可逆性。不过,清末财政改革虽然最终失败,但其间一些积极的改革措施,为后世财政体制地变革起到了一定的引导作用,从近代财政史的角度而言,具有一定的积极意义。
[Abstract]:At the end of Guang Xu, under the background of internal and external troubles, in order to save the destiny of rule and alleviate the financial crisis, the Qing government carried out the fiscal reform in the whole country. The fiscal reform, with the slogan of cleaning up finance, not only occupies an important position in the financial history of the late Qing Dynasty, but also is an important part of the New deal in the late Qing Dynasty. In order to carry out financial clean-up, the Qing government set up a financial cleaning office in the central government, and set up a financial cleaning bureau at the local level, and sent the superintendent of finance to the central government to carry out supervision on behalf of the central government and to carry out fiscal consolidation from top to bottom. In this fiscal clean-up, the Qing government promulgated a series of measures, including the implementation of stamp duty to offset the original opium tax, the reform of the currency system, the modification of the monetary standard system, the cleaning up of the Qing banks and the rectification of the issuance of banknotes; Increase the price of salt jin to increase the revenue; divide the state tax and local tax, clear the boundary of the two taxes; draw up the final account, standardize the financial operation mechanism; issue public debt, raise compensation and wartime funds, etc. The basic purpose of fiscal consolidation in the late Qing Dynasty was to recover the local financial power and increase the central government's income. However, under the background of the loss of government authority and the interweaving of various interests, the implementation of fiscal consolidation is very difficult, and its process interweaves the contradictions between the central government and the local authorities, and between the central departments. These contradictions are difficult to solve, leading to the financial consolidation did not achieve the goal, its failure, from a level reflects the historical irreversibility of the death of the Qing Dynasty. However, although the financial reform failed in the end of Qing Dynasty, some positive reform measures played a guiding role in the reform of financial system in later generations, which has certain positive significance from the perspective of modern financial history.
【学位授予单位】：天津师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K257;F812.9

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