晚清安徽财政变革研究

发布时间：2019-05-19 20:54

【摘要】：鸦片战争和甲午战争的失败证明了晚清政府在政治外交层面的腐败无能,但这也暴露了僵化的财政制度对国家及社会的影响。著名的华裔学者黄仁宇先生在其著作《中国大历史》中表达了“盛唐之后中国再无有效的税收制度打开局面”的观点。诚然,晚清不合时宜的财政制度已经满足不了当时社会的需求,政府也因此开始了对财政制度的改革。晚清安徽的财政变革是其中一个重要的组成部分,是在外力冲击和中央的引导下进行的。推行厘金、设立海关和铸造新式货币成为晚清安徽财政变革中的重要组成部分。本文拟以厘金、海关、铸币为对象,试图展现晚清安徽在财政改革领域所做的一些尝试,并总结其中的经验与教训。论文主要分四部分进行论述。第一章先是对清朝前期建立起来的中央集权式财政体制进行说明,将其损益的脉络清晰的呈现出来。另外对于安徽省在鸦片战争之前的经济和财政状况进行仔细的分析。旨在揭示中央和安徽省进行改革的必要性及困难性。第二章先是介绍晚清财政困窘的状况,对导致晚清财政困窘的原因作进一步的分析,主要有三个方面,第一,西方外来势力的入侵,西方工业货币的入侵破坏了晚清原有的银钱币制,对中国廉价劳动力和农村原材料的掠夺更是加重了中国农业社会的贫困；第二,国内矛盾激化,晚清朝廷已经不可避免地陷入了朝代更替的轮回圈,农民起义则不断地蚕食着清王朝的统治；第三,自身腐败,自上而下无不以贿赂成风,朝廷卖官鬻爵,官员敲诈勒索无孔不入。中央政府已经如此地方政府可想而知。安徽作为西方势力入侵较晚的地区,原有的农业封建经济在外来经济入侵的情况下,虽仍有抵抗但也渐渐不支。加上太平天国运动在皖省多有征战,安徽经济状况发生了翻天覆地的变化。第三章作为本文的主要内容介绍在中央财政改革推动下的安徽财政变革,从时间上主要分为三大事件即：第一,厘金新税制在安徽的推行;第二,芜湖开埠及新海关的成立：第三,安徽仿外省铸新币。从三个大的方面介绍晚清时期安徽财政的状况,并且从对这三个事件发生发展的详细介绍,展开对安徽地方财政变革的研究分析。第四章是在第三章的基础上对安徽财政变革的成效及其不足进行评析,分别对海关、厘金、新式货币在安徽晚清社会产生的影响加以分析,找出安徽晚清财政变革的不足与教训。以史为鉴,发展现代安徽经济。安徽的地方财政在受到中央的行政命令、农民起义以及西方对华势力的影响下,呈现出三方势力胶着的状态。三者在盘剥百姓方面为后人所诟病,但是它们的确立也显示了近代安徽在经济中探索求知的历程。
[Abstract]:The failure of the Opium War and the Sino-Japanese War proved the corruption and incompetence of the government in the late Qing Dynasty at the political and diplomatic level, but it also exposed the influence of the rigid financial system on the state and society. In his book the Great History of China, Mr. Huang Renyu, a famous Chinese scholar, expressed the view that "there is no effective tax system to open up in China after the prosperous Tang Dynasty." It is true that the anachronistic fiscal system in the late Qing Dynasty could not meet the needs of the society at that time, and the government began to reform the fiscal system as a result. The financial reform of Anhui in the late Qing Dynasty was one of the important components, which was carried out under the guidance of the impact of external forces and the central government. The implementation of Lijin, the establishment of customs and the casting of new money became an important part of Anhui financial reform in the late Qing Dynasty. This paper intends to take Li Jin, Customs and coins as the object, trying to show some attempts made by Anhui in the field of financial reform in the late Qing Dynasty, and summarize the experiences and lessons among them. The paper is mainly divided into four parts to discuss. In the first chapter, the centralized financial system established in the early Qing Dynasty is explained, and the context of its profits and losses is clearly presented. In addition, the economic and financial situation of Anhui Province before the Opium War is carefully analyzed. The purpose of this paper is to reveal the necessity and difficulty of the reform in the central government and Anhui Province. The second chapter first introduces the situation of financial embarrassment in the late Qing Dynasty, and makes a further analysis of the causes of the financial embarrassment in the late Qing Dynasty. There are three main aspects. First, the invasion of foreign forces in the West. The invasion of western industrial currency destroyed the original money system in the late Qing Dynasty, and the plunder of cheap labor force and rural raw materials in China aggravated the poverty of Chinese agricultural society. Second, with the intensification of domestic contradictions, the late Qing Dynasty court inevitably fell into the cycle of dynasty replacement, and the peasant uprising constantly eroded the rule of the Qing Dynasty. Third, their own corruption, from top to bottom, bribery, court sales, officials extortion everywhere. The central government is already so local government can imagine. Anhui as a late invasion of western forces, the original agricultural feudal economy in the case of foreign economic invasion, although there is still resistance, but also gradually do not support. In addition, the Taiping Heavenly Kingdom Movement has fought in Anhui Province, Anhui's economic situation has undergone earth-shaking changes. The third chapter, as the main content of this paper, introduces the financial reform of Anhui Province under the promotion of the central financial reform, which is mainly divided into three major events in time: first, the implementation of the new tax system in Anhui; Second, Wuhu port and the establishment of the new customs: third, Anhui imitating foreign provinces casting new coins. This paper introduces the situation of Anhui finance in the late Qing Dynasty from three aspects, and analyzes the local financial reform in Anhui from the detailed introduction of the occurrence and development of these three events. The fourth chapter is on the basis of the third chapter to evaluate the effectiveness and shortcomings of Anhui's financial reform, respectively, to analyze the impact of customs, gold and new currency on the society of Anhui in the late Qing Dynasty. Find out the shortcomings and lessons of the financial reform in the late Qing Dynasty in Anhui Province. Take history as a mirror and develop modern Anhui economy. Under the influence of the administrative order of the central government, the peasant uprising and the western forces against China, Anhui's local finance presents a state of tripartite force. The three have been criticized by later generations in terms of exploitation of the people, but their establishment also shows the course of exploring knowledge in the economy of modern Anhui.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.9;K252

【参考文献】