本文選題：財政整理 + 稅權(quán)劃分�。� 參考：《天津師范大學(xué)》2011年碩士論文

【摘要】：光緒末年、宣統(tǒng)年間,在內(nèi)憂外患的背景下,為了挽救統(tǒng)治命運(yùn)、緩解財政危機(jī),清政府在全國范圍內(nèi)實(shí)施了財政改革。以清理財政為口號的這次財政改革,不僅在晚清財政史上占有重要的地位,也是清末新政的重要組成部分。為了推行財政清理,清政府在中央設(shè)立了清理財政處,在地方成立了清理財政局,并下派財政監(jiān)理官,代表中央到地方實(shí)施監(jiān)督,自上而下地推行財政整理。在這次財政清理中,清政府頒布了一系列舉措,包括實(shí)行印花稅抵補(bǔ)原有的鴉片稅厘；進(jìn)行幣制改革,修改貨幣本位制、清理大清銀行并整頓紙幣發(fā)行；對鹽斤加價以增加財政收入；劃分國家稅與地方稅,明確兩稅的界限；編訂預(yù)決算、規(guī)范財政運(yùn)行機(jī)制；發(fā)行公債、籌措賠款及戰(zhàn)時經(jīng)費(fèi)等。 清末財政整理得根本目的,是收回地方財權(quán),增加中央政府的收入。但在政府權(quán)威喪失、多種利益交織得背景下,財政整理地推行十分艱難,其過程交織了中央與地方、中央各部門之間的重重矛盾。這些難以解決得矛盾,導(dǎo)致財政整理并未達(dá)到目的,其失敗的結(jié)局,從一個層面上反映出清朝滅亡的歷史不可逆性。不過,清末財政改革雖然最終失敗,但其間一些積極的改革措施,為后世財政體制地變革起到了一定的引導(dǎo)作用,從近代財政史的角度而言,具有一定的積極意義。
[Abstract]:At the end of Guang Xu, under the background of internal and external troubles, in order to save the destiny of rule and alleviate the financial crisis, the Qing government carried out the fiscal reform in the whole country. The fiscal reform, with the slogan of cleaning up finance, not only occupies an important position in the financial history of the late Qing Dynasty, but also is an important part of the New deal in the late Qing Dynasty. In order to carry out financial clean-up, the Qing government set up a financial cleaning office in the central government, and set up a financial cleaning bureau at the local level, and sent the superintendent of finance to the central government to carry out supervision on behalf of the central government and to carry out fiscal consolidation from top to bottom. In this fiscal clean-up, the Qing government promulgated a series of measures, including the implementation of stamp duty to offset the original opium tax, the reform of the currency system, the modification of the monetary standard system, the cleaning up of the Qing banks and the rectification of the issuance of banknotes; Increase the price of salt jin to increase the revenue; divide the state tax and local tax, clear the boundary of the two taxes; draw up the final account, standardize the financial operation mechanism; issue public debt, raise compensation and wartime funds, etc. The basic purpose of fiscal consolidation in the late Qing Dynasty was to recover the local financial power and increase the central government's income. However, under the background of the loss of government authority and the interweaving of various interests, the implementation of fiscal consolidation is very difficult, and its process interweaves the contradictions between the central government and the local authorities, and between the central departments. These contradictions are difficult to solve, leading to the financial consolidation did not achieve the goal, its failure, from a level reflects the historical irreversibility of the death of the Qing Dynasty. However, although the financial reform failed in the end of Qing Dynasty, some positive reform measures played a guiding role in the reform of financial system in later generations, which has certain positive significance from the perspective of modern financial history.
【學(xué)位授予單位】：天津師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：K257;F812.9

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