【作者】 张佩佩；

【导师】 刘伟；

【作者基本信息】 华中师范大学 ， 中国近现代史， 2011， 博士

【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。更多还原

【Abstract】 The finance is the base of the administration,and the financial reform became the basis of Constitutional reform in Late Qing Dynasty.Tiding up finance,which was to concentrate financial power and construct fiscal system,became the basis of the financial reform.The Three Northeastern Provinces attracted attention from various parties because of the special status.There was serious domestic trouble and foreign invasion in this district.Considering the whole situation,the Qing government decided to reconstruct the Three Northeastern Provinces’system.Provincial system was established in the Three Northeastern Provinces was significant, which is also one of the backgrounds of the tiding up finance.At this time, the Three Northeastern Provinces’finance was in difficult condition for several reasons.According to the national and the Three Northeastern Provinces’ situation, it was necessary to tide up finance.As operational institution, the Three Northeastern Provinces’bureaus for tiding up finance were established by duzhishi under the governor’s order.The personnel consisted of financial supervisor, who were dispatched by Ministry of Revenue, and provincial officers.They had bureaucratic system of management and made strict rules for the sources and operation of funds. They were specially established for tiding up finance, whose right was checking finance situation, improving methods for provincial income and expenditure and analyzing the pros and cons of the financial history. The bureau cooperated with others,like the Ministry of Revenue, the governors, the state and county government and Provincial Assembly. The Ministry of Revenue and the governors controlled the tiding up finance by many ways, particularly through financial supervisor and duzhishi. The Three Northeastern Provinces’bureaus also needed to coordinate with each other.Checking finance situation was the base of the tiding up finance. This checking mainly focused on the income and expenditure, which were beyond governing and without being known by the central government. This kind of finance existed, which was caused by many factors, like the rigidity of the old finance system, the serious imbalance between the administrative rights and the financial ability. The Qing central government didn’t know the Three Northeastern Provinces’finance. The Three Northeastern Provinces’governors also didn’t know the state and counties’finance. For the respective benefit, there were contest between checking and hiding, among the central government, province government and the state and county government. Because of these contests, the tiding up finance was complicated and difficult. As financial supervisors, who were dispatched by the Ministry of Revenue, were in difficult position. Because of the flaw of system, personnel disputes and other factors, their authority was unclear. They were in conflicts between central and local government and faced disputes of interests, politics, and factions. The budget system is an important component in modern financial system, and is also the aim of tiding up finance. The Three Northeastern Provinces experimented on provincial budget first, which was the foundation for the national budget’s formulation. For maintaining and expanding their own benefits as far as possible, the administrative organizations, including the central government, province government and the state and county government, bargained mutually and strived for maximum benefit in process of the national budget’s formulation and implementation. Simultaneously, there were conflicts between administrative power and legislative power. All parties sticking to their own interests tenaciously, which made the budget exist only in name and affected the budget’s authority.Dividing national and local tax could clarify the financial relationship between central and local governments, and was also advantageous to the national budget’s establishment. It was an important step to construct the financial system, and became an important content of tiding up finance. In the process of tiding up finance, the Three Northeastern Provinces rectified tax effectively and made preparation for dividing national and local tax around restructure of the provinces’system. The governors had the intention to maintain the provincial financial revenue, even reserved provincial tax explicitly in the tax revenue level’s discussion. The Ministry of Revenue wanted to concentrate financial power through dividing national and local tax. The state and county government also wanted to maintain their own interests. The Three Northeastern Provinces’bureaus for tiding up finance proposed provincial tax, which caused discussions and arguments on provincial tax.Tiding up finance included the reorganization of financial order, and was carried out by the officials. There were some administrative problems related to reorganization of financial order, like arranging the government expense, downsizing and reducing salaries, rectifying officials" financial corruption and so on. then the reorganization of officials’management had double meaning-rectifying finance and official management, was also an important content of tiding up finance.Tiding up finance is the base of the financial reform, and an important component of the Reform in late Qing Dynasty. It was not only a financial problem, but also involved the disputes of interests, the situation and environment of reform, policies and strategies of reform. The effect of tiding up finance depended on many factors. As an important component of the whole country’s financial reform, tiding up the Three Northeastern Provinces" finance had achievements, but it had its limitations, affected the Reform in late Qing Dynasty, even the stability of the country.更多还原