本文關(guān)鍵詞： 清末 東三省 清理財政 利益訴求　出處：《華中師范大學》2011年博士論文　論文類型：學位論文

【摘要】：財政是庶政之基,因此財政改革成為清末實行憲政的基礎(chǔ)；而旨在集中財權(quán)、構(gòu)建財政制度的清理財政又成為財政改革的初基。東三省地區(qū)由于特殊的地位倍受各方關(guān)注,而嚴重的內(nèi)憂外患,使得清政府不得不對其進行改制。東三省省制的確立有著重要的意義,也成為其清理財政的背景之一。而此時東三省的財政由于種種原因?qū)е率罩乐夭环?并且體系混亂。從全國和東三省的情形看,都有進行清理財政的必要。 作為清理財政的運行機構(gòu),東三省的清理財政局是在督撫督飭下,由度支使主持建立,由度支部派譴的正副監(jiān)理官利本省司道等人員組成,實行分科治事,有嚴格的經(jīng)費來源及運作規(guī)則,專管清理財政事宜,負有稽核全省出入確數(shù)、改良收支方法及調(diào)查該省財政一切沿革利弊之權(quán)。該局在實際運行中會與各方面,如度支部、督撫、府廳州縣和諮議局等產(chǎn)生交集,特別是度支部和督撫分別通過多種途徑,特別是通過監(jiān)理官和度支使來實現(xiàn)對清理財政局的掌控。另外,三省清理財政局之間也需要協(xié)調(diào)運作。 財政確數(shù)的調(diào)查是清理財政的初基工作。東三省財政確數(shù)的調(diào)查主要是對存在于經(jīng)制之外而不被中央所知曉的外銷利規(guī)費的清查。因為舊有的財政奏銷制度太過僵化及事權(quán)與財權(quán)嚴重不平衡等原因而形成了外銷和規(guī)費。中央對東三省外銷規(guī)費等款項無從知曉,而東三省督撫對于各州縣的款項也不盡知。因此,為了各自的利益,在中央與東三省、省與府廳州縣之間出現(xiàn)逐級清查、逐級隱匿的較量,使得財政的清理撲朔迷離、困難重重。而對于由度支部派遣到東三省清理財政的監(jiān)理官來說,就處于多重困境之中。由于制度設(shè)計的缺陷、人事關(guān)系的糾葛等因素的牽絆,使得監(jiān)理官權(quán)限不明,身份尷尬,處于中央與地方矛盾的風口浪尖之上,處于利益糾結(jié)、政見相異、派系紛爭的漩渦之中 預算制度是近代財政制度的重要組成部分,清理財政是以預算的實行為歸依。東三省提前試辦了省預算,并為全國預算的制定奠定了基礎(chǔ)。全國預算的制定利實施中,為了盡可能地維持和擴充自身的利益,在度支部、行省、府廳州縣各行政層級之間出現(xiàn)了相互討價還價、爭取利益最大化的局面。同時還出現(xiàn)了行政權(quán)與立法權(quán)的沖突。由于各方都固守自身利益,使得預算形同虛設(shè),影響了預算的權(quán)威性。 國地稅的劃分,不僅可以厘清中央與地方政府之間的財政關(guān)系,還有利于全國預算的最終確立,是構(gòu)建財政制度的重要步驟,因此成為清理財政的重要內(nèi)容。東三省在改制前后及清理財政過程中對稅收進行整頓,并取得了顯著成效,為國地稅的劃分做了準備。東三省督撫在稅收層級的討論中有明顯維持省財政稅收的意圖,甚至明確提出預留省稅,但是度支部是想通過兩稅的劃分加強中央的財權(quán)利收入,而府廳州縣等也想借此固守自身的利益。三省清理財政局明確提出省稅的層級,引發(fā)了方對省稅的討論和爭執(zhí)。 財政的清理包括對財政秩序的整頓,并且清理財政是由現(xiàn)有官員來執(zhí)行,因此,關(guān)系到財政秩序整頓的一些吏治問題,如厘定公費、裁員減薪和整頓官員財財政腐敗等,在清理財政的過程中就有了整頓財政和刷新吏治的雙重意義,也成為清理財政的題中應有之義。 清理財政是財政改革的基礎(chǔ),是清末全方位改革的重要組成部分,因此,它并不單是財政問題,還牽涉到人事利益的糾葛、改革的背景和環(huán)境、改革的政策及策略等等,因此,影響清理財政成敗的因素很多。東三省清理財政作為全國清理財政的重要一環(huán),取得了一定的成效和作用,但是存在諸多問題,進而影響到清末清政府整體改革的進行及政局的穩(wěn)定。
[Abstract]:Finance is the politics of the base, so fiscal reform has become the base of constitutionalism in the late Qing Dynasty; and aims to focus on property rights, construct the financial system has become the financial reform to clean up the financial base. At the beginning of the northeast region due to the special position of much attention, and make serious domestic trouble and foreign invasion, the Qing government had to carry on the reform. Important the significance of establishment of northeast province, has become the background of clearing finance. While the northeast finance cause serious balance of payments is not enough, and the system of chaos. And the northeast from the national situation, are necessary to clean up the financial.
As a mechanism to clean up the financial, Finance Bureau of the northeast is cleaning in the urge to establish, presided over by the Deputy Commissioner of power, composed of this province our road branch sent by the staff, the implementation of "what are the sources of funding and operation rules strictly, in charge of cleaning the financial matters, responsible for auditing the entry number, improved balance method and investigation of the provincial finance all right. The advantages and disadvantages of the evolution of the Bureau will be in the actual operation and various aspects, such as the branch, governors, prefectures and etc. its intersection, especially the branch and governors respectively through a variety of ways, especially by the Comptroller and order to achieve control of cleaning up the Finance Bureau. In addition, also need to coordinate operation between provinces to clean up the Finance Bureau.
When the financial investigation is to clean up the financial base. The initial investigation of the three northeast provinces number is mainly to exist in the outside without being aware of the central export benefit fees inventory. Because of the old financial system pin outs are too rigid and serious imbalance of the governance and the property rights and the formation of the export and fees. Central to the Northeast export amount fees do not know, but the governor for state and county payments are not known. Therefore, for their own interests, in the central and northeast, gradually appear inventory between the province and the prefectures, step by step hidden contest, make the financial cleanup difficult. While whirling, for comptroller dispatched by the Ministry of revenue finance, in multiple predicament. Because of the defects of the system design, the relationship between the factors such as the personnel disputes center, making the supervision authority is not clear, the body In an awkward position, at the point of the contradiction between the central and the local, it is in the whirlpool of interest entanglement, political dissimilarity and factional dissension.
The budget system is an important part of the modern financial system, is to clean up the financial budget for the implementation of the pilot province. To advance the budget, and laid the foundation for formulating the national budget. The budget formulation and implementation, in order to maintain and expand their own interests as much as possible, in the province of the branch, the. The mutual bargaining between prefectures of each administrative level, strive for the maximization of benefits situation. At the same time there were conflicts between administrative power and legislative power. Because all parties adhere to their interests, which makes the budget useless, affect the authority of the budget.
Division of state tax, can not only clarify the relations between the central and local governments, and to ultimately establish the national budget, is an important step to construct the financial system, so it has become an important part of finance. The cleaning before and after the restructuring and cleaning process to rectify the fiscal revenue, and achieved remarkable results, ready for the division of state and local tax. The governor has obvious intention to maintain fiscal tax in the tax revenue level's discussion, even reserved provincial tax explicitly, but the branch is wanted by tax division to strengthen the central property rights income, but also prefectures such as to maintain their own interests. Three clean up finance bureau clearly, the level of tax, tax on the province sparked discussion and argument.
The cleaning includes the reorganization of financial order, and clean up the finance is by the officials, so some administrative problems related to reorganization of financial order, such as setting fees, layoffs and rectify the official fiscal corruption, in the process of cleaning up finance will have a double meaning to rectify the financial and refresh officialdom. Also be the righteous to clean up the financial problem.
Clean up the financial foundation of the financial reform, is an important part of comprehensive reform in the late Qing Dynasty, therefore, it is not just a financial problem, but also involved the disputes of interests, reform background and environment, policies and Strategies of reform and so on, therefore, many factors affect the clearing of financial success. The clearing finance as a national clean-up finance is an important part of success and a certain role, but there are many problems, which affect the overall political reform in the late Qing Dynasty and the Qing government's stability.

【學位授予單位】：華中師范大學
【學位級別】：博士
【學位授予年份】：2011
【分類號】：K252;F812.9

【引證文獻】

相關(guān)碩士學位論文 前1條

1 劉顯琨;清末江蘇蘇屬清理財政[D];上海師范大學;2013年

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本文編號：1504711