【作者】 王海明；

【导师】 李书源；

【作者基本信息】 吉林大学 ， 中国近现代史， 2014， 博士

【摘要】 奏销是清代财政的一项最基本制度。周育民先生将奏销制度定义为“在性质上相当于现代财政决算制度”。事实上，它已经超出了财政决算的范畴，奏销制既是中央管理财政收入和支出的一整套规则体系，又是与吏治紧密相连的重要审核制度。咸同战起，脆弱的清政权摇摇欲坠，中央集权体制面临严重危机，在这种情况下，清中央不得不下放军权和财权，地方被允许“就地筹饷”，维系中央与地方财政运作的解协款制度失灵了，地方变通“筹饷”给晚清财政体制带来了重大影响，为维护中央集权财政体制而设立的奏销制度也跟着发生重大变化。由于战事持续时间长，饷事废弛，地方军费报销展限异常严重，军需报销也被拖到了战后进行，晚清军费奏销制度因此被变通处理，创造出了“开单报销”形式，免造细册。一方面，军需已支多年，款项历经数任，不合部例之处甚多，如果必须报细册，也无法达到核实军费开支的目的。另一方面，开单奏销为免除部费需索之弊。朝廷于同治三年和光绪八年两次将战时军需报销免报细册，这预示着晚清奏销出现了简便化的改变，这种改变兼具积极和消极意义，简便化意味着报销成本的减少，但另一方面也意味着奏销审核机制的弱化。洋务奏销是晚清奏销制的新内容。晚清“洋务”支出是完全迥别于清前期的财政支出内容，洋务活动范围涉及到军事、国防、通讯、教育等各个方面，为了保证这些官办企业的顺利进行，清政府承担了主要的财政责任，这些款项的花销审核成为有别于清前期的一个难题。清政府并未创造出新的洋务支出决算及审核制度，而是将洋务奏销纳入旧式奏销制范畴加以管理。清廷在光绪八年以前对洋务奏销采取开单奏销政策，并通常为实报实销。光绪八年后恢复了造册报销，并推行经费立案制度，以加强对洋务销案的审核。洋务奏销对传统奏销产生了巨大冲击，光绪十年会计科目的调整便是对其的明确回应，为了能够“尽度支之全”，清廷将洋务开支吸纳进会计核算体系内。洋务奏销对传统奏销最大的冲击体现在奏销审核的依据上。由于无例案可循，机器局和海防报销等项目多实报实销，有关开单或造册报销形式的论争也反映了中央与地方的博弈，地方多认为，洋务奏销无例案可循，倾向于开单形式，而中央为了管控洋务企业开支，多支持造册报销形式。光绪八年后，洋务奏销经年累月的状况虽得到了遏制，但“实报实销”形式弱化了奏销制的审核功能。厘金研究一直为学术界所关注，其奏报一开始便缺乏系统和严谨的管理，因此弊窦丛生，成为晚清外销最为严重的税种之一。咸丰、同治和光绪三朝，对厘金制度建设的内容少，而对厘金奏销整顿的内容多，效果却并不理想。厘务监督固然重要，但根究其实质是厘务缺乏有效制度管控，户部的章程不够严格，已经下放的财权难以收回。厘金开办经历两朝，却一直拿不出严谨的税制，致使大量厘金要么归于外销，要么中饱私囊。对于厘金支销，户部始终没有一个统一的办法规定，以至于各地的制度并不统一，即使在一地也有诸多纷歧，漏洞过多，中饱易行，又少有惩罚，遂使厘金浮支冒销相当严重，地方始终也没有严格的财务制度可遵守，收支一条线，造成许多应扣之数成为外销款，并不报部，屡经整顿亦无明显效果。晚清奏销制最终为现代预决算制度所取代，其最终瓦解是晚清政治、经济两大力量相互作用的结果。首先，奏销制的瓦解是晚清中央集权财政体制衰落的结果。随着地方扩大事权，拥有财权，地方上出现直辖于督抚的财政机构，拥有了更多的自己独立支配的“外销”，晚清几十年的大局震荡中形成的规模庞大的地方财政是对中央集权财政体制的最大冲击，也是对维护这一体制的奏销制的巨大冲击。为解决这一困境，清季开始划分中央与地方财政，改良度支，建立现代预算体系，奏销随之退出历史舞台。其次，晚清处于新经济形式的大变革时代，小农经济受到冲击，而建筑在小农经济基础上的旧式财政自然备受考验，这就要求财政制度必须适应经济发展的形势，但奏销制本身的僵化妨碍了对其自身的改革，最终难脱被淘汰的命运。奏销制是旧的君主专制下的财政体系的产物，其产生的问题自然也根源于旧的政治制度与经济内容，奏销制的根本症结在于缺乏现代预算制的统领，缺乏建立现代预算体系所必须的技术管理和专业知识，而这两点又必须以现代经济及技术发展为基础。“预算不立，则财政紊乱，弊窦丛生，百务俱无从整理”，为防决算弊窦，必先立预算为之统领，此为奏销制的根本出路所在。更多还原

【Abstract】 The submission of expense accounts to the imperial court is an important part ofthe financial system, in the Qing Dynasty. Mr. Zhou Yumin define it as a "in the natureof the modern equivalent of the financial statement system". In fact, it has gone beyondthe category of financial statements, the Submission of Expense Accounts to the Courtis the central management of revenue and expenditure as a whole set of rules andregulations, and also is an important verification system closely connected with thebureaucracy.During the war, the Qing regime fragile shake and crumble, centralized systemmust face a serious crisis, in this case, the Qing government had to devolve financialpower, local is allowed to raising fund, In order to maintain centralized system, localadaptation has brought a great effect to the financial system, in order to maintain thecentralization of financial system and the Submission of Expense Accounts to theCourt also changed.The war lasted for a long time, economic slack, local military expenses.Unusually severe, quartermaster reimbursement was towed to postwar, the militaryplayed so flexible in processing system, to create "billing claims" form. On one hand,the military has for many years, there is a sum of money, if it must be reported to thefine books, also cannot achieve the purpose of verification of military expenditure.On the other hand, billing played exempt part in the fee demands. The court in thetwo three years Tongzhi and Guangxu eight years will change the military expensesfree fine books, which indicates that the late Qing Dynasty played the simple changes,this change has both positive and negative significance, simple means to reduce thecost of claims, but on the other hand also means weakening the Submission of ExpenseAccounts to the Court.In the late Qing Dynasty, Westernization Reimbursement was a new content. The"Westernization" spending is completely different from the content of fiscalexpenditure, the scope of activities related to various military, national defense, communication, education and so on, in order to ensure the government enterprisessmoothly, the Qing government undertake a major fiscal responsibility, WesternizationReimbursement became a problem in the late Qing Dynasty.The Qing government did not create new Westernization spending accounts, butwill be played into the old for category management. The Qing government inGuangxu eight years carried the simple policy, and usually accountable. AfterGuangxu eight years, the Submission of Expense Accounts recoveried and establishedSpecial rules in order to strengthen the bank audit.The Westernization Reimbursement has a tremendous impact on the traditionalaudit, in Guangxu ten years accounting adjustment is a clear answer, in order to "try tosupport the whole", the re division of accounting subject, the spending will absorb theaccounting system. Westernization played on traditional played the largest impact isreflected in the audit basic.Because of no case to follow, machine Bureau and Haiphong reimbursementprojects are more accountable, debate about billing or record reimbursement form alsoreflects the game between central and local governments, local thought, westernizationplayed no cases to follow, billing form, while the central wanted to control thebusiness spending, supported and record the reimbursement form. After Guangxu eightyears, the state has played month after month and year after year being curbed, but"accountable" form was chiefly weakened.Likin research has been paid attention for academic circles in the late QingDynasty, Likin was the creation of a new tax, the lack of reporting began soon, so thedisadvantages of sinus problems, become one of the most serious export tax. InXianfeng, Tongzhi and Guangxu, Likin system’s construction content is less, but theeffect is not ideal.The PCT supervision is important, but according to its essence,the lack ofeffective control of the PCT system, the lack articles of association, had been delegatedfinancial authority to recovery. It had run through two dynasties, had no strict taxsystem, resulting in a large number of Likin export, or fill one’s own pocket. The Likinpin, had not a unified provisions, so that all system is not unified, even in a land alsohas many divergent, vulnerability overmuch, making easy, and less punishment, so theLikin over draft at pin is quite serious, the local had no strict financial system that can observe a line, balance of payments, causing many button number become exportsection, not submitted to the Department, has been rectified and no obvious effect.In the late Qing Dynasty the modern budget system is replaced, the final collapseis the result of political economy in the late Qing Dynasty, two force interaction. Firstof all, the collapse of SEAC is fading centralized financial system resulted in late Qingdynasty. Along with the expanding powers, having property rights, the local begunwith the financial institutions directly under the governor, had more independentdomination "export", formed in the late Qing Dynasty for decades situation concussionin large scale, local finance is the most impact on centralized fiscal system, but also tomaintain the system impact.In order to solve this dilemma, the Qing Dynasty begun division of the centraland local finance, improvement of support, the establishment of a modern budgetsystem, audit will quit. Secondly, the late Qing Dynasty in the era of great change ofnew economic form, the form of small-scale peasant economy impact, and based onthe small-scale peasant economy,the old financial nature is tested, which requires thefinancial system must adapt to the economic development situation, but SEAC cannotadapt to this change, and ultimately difficult to throw off the fate of being eliminated.SEAC is a product of the old monarchy of the finance system, the problem isrooted in the old political system and economic content, basic crux played system liesin the lack of modern budget system and lack of technical management, must establishthe modern budget system and professional knowledge, and these two points must bebased on modern economic and technical development."The budget is not vertical,fiscal disorder, disadvantages of sinus problems,"In order to prevent the finalshortcoming, setting budget of command control, this is the fundamental way forSEAC.更多还原