晚清财政思想史研究

【作者】 彭立峰；

【导师】 何炼成；

【作者基本信息】 西北大学 ， 经济思想史， 2009， 博士

【摘要】 随着改革开放的深入和经济形势的变化,现行财税体制的局限性日益凸显,已威胁到我国社会经济全面协调可持续发展。党的十七大吹响了新一轮财税体制改革的号角,如何在科学发展观下,构建中国特色社会主义财政思想,成为当前财政研究的重点和难点。此时回顾晚清财政思想史(1840-1912),找寻蕴藏其中的后发国家经济转型期财政思想的发展规律,对于今日中国财税体制改革具有重要的借鉴和启示意义。为了更好地探求晚清财政思想的发展规律,本论文从晚清财政原则思想史、财政收入思想史、海关关税思想史、外债思想史、财政支出思想史和财政管理体制思想史等6个方面入手,对晚清财政思想进行专题式研究。在每一专题的研究中,本论文都综合运用史论相结合、规范分析与实证分析相结合、理论与实践相结合、横向与纵向比较以及跨学科研究等多种研究方法,对纷繁庞杂的晚清财政思想进行系统梳理和深入探讨。通过研究,本论文基本勾勒出晚清财政思想的全貌,大致理清了晚清财政思想发展的脉络,初步实现了晚清财政思想的体系化。在此基础上,本论文得出基本结论:一部晚清财政思想史是一部新、旧财政思想交锋和融合的历史,也是一部中、西财政思想冲突和交融的历史。伴随着脱胎于封建经济和专制统治条件下传统财政思想的没落,晚清财政思想在批判性继承中国传统思想的基础上,借鉴性吸收西方经济理论,不断朝着市场化、民主化和法治化的方向发展。晚清财政思想揭开了中国财政思想现代化转型的序幕,标示出今日中国构建具有中国特色财政思想的方向、路径和方法。除却方法上的创新外,本论文的创新之处还主要体现在以下几个方面:第一,选题具有创新性。本论文是国内对晚清财政思想史进行全面、系统研究的首次尝试,具有较强的创新性。第二,体例具有创新性。本论文突破了以人物为纲的传统体例,改按专题对晚清财政思想史进行研究,构建起一种研究晚清财政思想史的全新框架。第三,史料具有创新性。为了全面再现晚清财政思想史的真实面貌,本论文不仅关注晚清代表人物的相关史料,还注意发掘非代表人物,甚至是非知名人物的有关史料;本论文不仅注重思想先驱的有关史料,还关注保守人士的相关史料。第四,本论文对晚清财政思想史进行了一些开拓性的研究。例如本论文对晚清财政原则思想、晚清财政支出思想和晚清财政管理体制思想分别进行了全面梳理和探讨,这在国内尚属首次。这些开拓性的研究,拓展了晚清财政思想史的研究范围和视野。第五,本论文得出了一些原创性结论。其中最主要的原创性结论是:通过理清晚清财政原则思想、财政收入思想、海关关税思想、外债思想、财政支出思想和财政管理体制思想等各自的内部演变轨迹,本论文首次指出这些不同的演变轨迹有着共同的前进方向:市场化、民主化和法治化。这不但标示出晚清财政思想的发展规律,而且为今日中国的财税体制改革提供了重要的启示和线索。更多还原

【Abstract】 With the intensification of reform and the change of economic situation, the limitations of the current fiscal system become prominent, which has threaten to the development of society and economic in China. China made decision to reform fiscal system on a large scale from the year 2008. How to put forward socialism fiscal theory with Chinese characteristics according the principle of scientific development has become the focus and the most difficult problem in the field of financial research. It is time to review fiscal thoughts in the late Ch’ing period(1840-1912). By exploring the hidden objective law of the development of fiscal theory in the late Ch’ing period, China can draw many historical experiences and lessons, which may endow China with some important inspiration and revelation to reform the current fiscal system properly.In order to explore the law of the development of fiscal theory in developing country, the thesis makes a study of fiscal thoughts in the late Ch’ing period from six aspects, including thoughts of financial principle, thoughts of revenue, thoughts of customs duty, thoughts of foreign debt, thoughts of fiscal expenditure and thoughts of financial management .In each of the six areas mentioned above, this thesis makes a systematic study and a carefully worked-out by diversified means including the combination of historical description and theoretical analysis, the integration of empirical analysis and normative analysis, the unity of theory and practice, comparison and other research methods of related discipline.Through research of varied fiscal thoughts in the late Ch’ing period in those six areas, this paper outlines the general picture of those financial ideas, draws the basic clue of the development of fiscal theories and improves the systematicness of those thoughts. At the end of research, this article arrives at the conclusion that the history of financial thoughts in the late Ch’ing period is the history of confrontation and integration between traditional financial thoughts and modern fiscal ideas. Along with the declining of traditional fiscal thoughts derived from the feudal self-sufficient economic and the feudal authoritarian rule, China approached continuously towards modern fiscal theory at the directions of market-oriented, democratization and rule of law by the ingenious link of succession of Chinese tradition economic thoughts and absorption from the Western economic theory. In sort, those fiscal thoughts in the late Ch’ing period began the modern transformation of financial theory in China and pointed the direction, path and methods to construct socialism fiscal theory with Chinese characteristics today.Besides the innovation in the research methods, the innovation of this thesis is mainly reflected in the following areas: First, the subject is unique because this paper is the first attempt to study the fiscal thoughts in the late Ch’ing period systematically and comprehensively. Second, the style is unparalleled. This paper studies those enormous fiscal thoughts according to subject instead of according to figure, which provides a new pattern to do research on fiscal thoughts in the late Ch’ing period. Third, historical materials are unmatched. Different from other research, this paper is not only concerned about the relevant historical data of representative figures and forerunners, but also pay attention to explore related historical materials of non-representative characters, non-well-known historical figures and conservative person. Those varied historical materials play important role in outlining the general picture of the financial theory in the late Ch’ing period. Fourth, this paper does some fresh research, including study on thoughts of financial principle, thoughts of fiscal expenditure and thoughts of financial management. These work expand research field and widen research fellow’s outlook. Finally, this paper draws some original conclusion. Among them, the most important conclusion is that different tracks of historical evolution of fiscal ideas in six areas mentioned above have three common orientations. Market-oriented, democratization and rule of law not only reveal the law of development of fiscal theory in the late Ch’ing period, but also endow China with some important inspiration and clues to reform the current fiscal system.更多还原