本文選題：晚清　切入點(diǎn)：積虧　出處：《福建論壇(人文社會(huì)科學(xué)版)》2014年09期

【摘要】：晚清賦稅錢糧征收中,地方官吏大肆侵吞,造成財(cái)政虧空;這些名義上的"虧欠"既不在國(guó),也不在民,戶部認(rèn)為其大多為貪官墨吏以五種手段所侵吞:報(bào)荒不實(shí)、報(bào)災(zāi)不確、捏完作欠、征存不解、交待宕延,此五弊使晚清本已捉襟見(jiàn)肘的財(cái)政更加困窘;為防患于未然,從源頭對(duì)此類積弊進(jìn)行控制,光緒十二年戶部制定了"民欠征信冊(cè)制度",以期杜絕官吏在征收錢糧過(guò)程中貪私中飽。但因此項(xiàng)制度本身存在的三項(xiàng)弊病,其"杜官吏之中飽,俾實(shí)惠上達(dá)于國(guó)、下及于民"的本意未能達(dá)到,其旨難達(dá)、其利難行,最終只能在反對(duì)聲中悄然湮滅。
[Abstract]:In the tax and grain collection of the late Qing Dynasty, local officials wantonly misappropriated, resulting in a financial deficit; these nominal "deficits" were neither in the country nor among the people. The Household Department believed that most of them had been misappropriated by corrupt officials and ink officials by five means: to report the famine and the disaster was not true.The five disadvantages have made the already stretched finances of the late Qing Dynasty even more difficult; in order to prevent trouble in the first place, we should control the accumulated abuses from the source.Guang Xu established the "people owe credit book system" in 12 years, in order to put an end to government officials in the process of collecting money and grain.However, due to the three drawbacks of the system itself, its original intention of "du Guan officials are satisfied, so as to benefit the country and the people" cannot be achieved, its aim is difficult to reach, its benefit is difficult to carry out, and finally it can only be quietly annihilated in the voice of opposition.
【作者單位】： 青海師范大學(xué)人文學(xué)院;
【分類號(hào)】：K252

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