【作者】 杨梅；

【导师】 杨阳；

【作者基本信息】 中国政法大学 ， 政治学， 2007， 博士

【摘要】 厘金是在晚清中央财政极度匮乏、太平天国运动严重威胁到清朝统治的背景下，不得已采取的临时性财政措施。对于这项新创设的财政制度，晚清政府没有经验可循，而是将其直接下放到地方。由于缺乏有效的监督和管理，厘金制度在运行过程中与其他因素相结合引起了一系列的连锁反应，这些因素相互作用、相互影响，对晚清中央和地方的财政关系产生了重要的冲击，并且由此进一步扩展到对晚清国家政治结构的影响——即导致了中央权力的式微而地方权力的壮大。厘金作为晚清政府面临危机时因筹饷需要而产生的权宜之计，本不具有长久的规划。其在创立之初的用途仅限于平定太平天国运动的饷银，预计的存在时间截止到太平天国运动结束。由于实行厘金制度时的特定背景，使得清政府当时根本无法顾及由此可能产生的政治后果。但是，厘金的运行不但加速了中央集权的财政管理体制的瓦解，而且还对晚清出现的军队地方化趋势、地方人事权力的扩大、地方公共事业的兴起和地方自治意识的增强发挥了重要的促进作用。此外，在厘金运行中伴随着地方财政权力的不断扩大还形成了一个新的利益集团——督抚集团。随着他们所控制的社会资源不断增加，督抚集团逐渐成为主导清末政治走向的重要力量。当意识到厘金运行导致的财权下移以及一系列连锁反应之后，清政府采取了各种措施努力收回中央的财政权力和其他权力。尽管清政府进行的种种努力产生了一些阶段性的成果，但是最后清廷收回权力的努力还是以失败而告终。通过对厘金制度的考察我们发现：厘金的运行加速了晚清财政权的下移，它是导致晚清中央与地方财政关系变迁的重要因素，并且财政权力的下移对晚清的国家政治结构也产生了重要影响。围绕着厘金产生、运行及其裁撤对晚清中央与地方财政关系变迁之所以会产生重要影响，原因是多方面的，它包括：第一、农本经济“量入为出”、“有限弹性”的特点使其无法应对大规模的国家财政危机。第二、中央集权的财政体制和管理制度不利于地方的发展。第三、地方财政匮乏必然导致其有积极推进厘金实施的动力，但是中央政府对厘金这种商业税收的征收管理缺乏经验：第四、除了厘金征收的范围、数额及支出管理权掌握在地方手中外，军事权也落在地方手中，使得地方督抚手握军、财两项重要事权，导致中央对地方的统摄权力减弱和地方政府在国家的政治、经济生活中作用的增强。第五、厘金制度运行中形成的督抚集团与传统的管理体制、观念产生张力，进一步撕裂中央集权的政治统治，在中央与地方关系的变迁中发挥着重要作用。第六、陋规、浮收等以传统形式维持地方财政的手段借助厘金导致了非正式财政体系的进一步扩大，制度上的缺陷阻碍了国家财政的正常运行。此外，国外力量以及其它因素的共同作用，对地方财政权力的扩大也产生了重要影响。太平天国运动结束后，厘金没有按照最初的设计进行裁撤，而是作为地方的主要财政来源被保留下来。由于地方财政权力的扩大和中央对厘金控制的弱化，使得厘金在地方的建设中发挥了越来越重要的作用。在一定程度上，厘金推动了洋务运动中发展，也促进了清末宪政改革和中国走上近代化道路。当然，厘金的弊端同样明显，除了被诟病为“病国害民”的恶税外，也有人认为它是导致军阀割据的财政元凶。从对厘金制度的考察可知：社会制度是不断生长、变化的，最初的制度设计者在特定的历史背景下做出的制度安排，在实际运行中往往会遇到一系列始料未及的问题。如果没有相关制度配合或者及时进行调整，制度的运行往往会偏离最初的方向，如果有其他因素的影响还可能会产生意想不到的后果，它甚至会影响到经济的发展乃至国家的稳定。财政作为庶政之母，是国家政治运行的基础，也是将国家和民众的利益联系得最为紧密的政治、经济制度。因此，在当今任何一个国家财政资源都有限的情况下，财政制度的改革和创新都显得尤为重要。尤其对于从农本经济向市场经济过渡的国家来说，怎样进行财政制度创新才能更充分发挥地中央、地方和民众的积极性，怎样进行财政改革才能适合经济社会的发展，所有这些问题，都需要我们做出认真的研究。晚清厘金制度的创立和运行中出现的问题或许能够为我们提供一些借鉴和思考。更多还原

【Abstract】 Likin was a financial system which was established by the late Ch’ing dynasty under such environment that the central finance situation was totally deficiency yet Taiping Heavenly Kingdom threatened the sovereignty. As an interim financial measure, the Ch’ing dynasty had no experience to learn and put it to the local government to dispose. Lack of effective supervisory measures, Not only did likin deduce centralism financial system lowered but a series political results produced, such as local military tendency、more local power on personnel arrangement which was owned by central government before. These factors which affected each other and influenced each other caused the relationship changed between central power and local power.As an expedient financial measure which was adopted at specific situation, the Ch’ing dynasty central government had no more ideas on it no matter good or bad. It was only used as military expenditure and to be abrogated until the Taiping Heavenly Kingdom suppressed. With the likin system run, it caused a series consequence. While the Ch’ing dynasty central government realized these dreadful results coming from likin, they took on all possible kind of means in order to retract the collective power. But the group of governors-generals strengthening made the trying of central government showed faint. As an important subject, governors-generals controlled more and more resources and played an important role on the local matters. He had the power to make decisions on how to collect tax and how to pay, how much to be delivered to the superior government and to be kept by the locally government for expenses. Expect of local finical decisory, governor-generals owned the power of local military and personnel arrangement. These resources contributed to develop local public undertakings and promote local self-sovereigns. All these made the governor-generals be the important political power; in some certain they decided the late-ch’ing dynasty politic situation.Through likin we find that it was likin that accelerated financial power lowered. It played very important role in the process of relationship changed of central and local government of late Ch’ing. Yet other factors also influenced the relationship, they were :the characters of agriculture tax deduced limited elastic finance; centralization of anthority of finance unfitted local development; central government lacked of experience of controlling trade tax; local government possessed army power and financial power which enlarged its role in political and economic activities; governor-generals received modern idea which made them breaking up traditional system and became very important person in the changing of relationship between central government and local government.Taking likin as research center, we find that central government gradually lost the control of the supervision on local finance in late ch’ing, and the financial power devolved and fell into disarray, this situation characterized financial trends between central and local governments. Other factors accompanied and influenced the ebb and flow of power of central and local governments throughout the late ch’ing, and made financial relationships much more complex. Through research on likin, we learn that system is changed after it born; we should take some measure to adjust it in order to avoid unnecessary consequences. Especially for the countries which switch from agricultural society to market society, it is most important that how to regulate the financial system and induce activity both central government and local government. All these questions should be researched carefully. Maybe we can absorb some experience and lessons from likin.更多还原