晚清安徽財政變革研究
發(fā)布時間：2019-05-19 20:54
【摘要】：鴉片戰(zhàn)爭和甲午戰(zhàn)爭的失敗證明了晚清政府在政治外交層面的腐敗無能,但這也暴露了僵化的財政制度對國家及社會的影響。著名的華裔學者黃仁宇先生在其著作《中國大歷史》中表達了“盛唐之后中國再無有效的稅收制度打開局面”的觀點。誠然,晚清不合時宜的財政制度已經(jīng)滿足不了當時社會的需求,政府也因此開始了對財政制度的改革。晚清安徽的財政變革是其中一個重要的組成部分,是在外力沖擊和中央的引導下進行的。推行厘金、設立海關和鑄造新式貨幣成為晚清安徽財政變革中的重要組成部分。本文擬以厘金、海關、鑄幣為對象,試圖展現(xiàn)晚清安徽在財政改革領域所做的一些嘗試,并總結(jié)其中的經(jīng)驗與教訓。 論文主要分四部分進行論述。 第一章先是對清朝前期建立起來的中央集權(quán)式財政體制進行說明,將其損益的脈絡清晰的呈現(xiàn)出來。另外對于安徽省在鴉片戰(zhàn)爭之前的經(jīng)濟和財政狀況進行仔細的分析。旨在揭示中央和安徽省進行改革的必要性及困難性。 第二章先是介紹晚清財政困窘的狀況,對導致晚清財政困窘的原因作進一步的分析,主要有三個方面,第一,西方外來勢力的入侵,西方工業(yè)貨幣的入侵破壞了晚清原有的銀錢幣制,對中國廉價勞動力和農(nóng)村原材料的掠奪更是加重了中國農(nóng)業(yè)社會的貧困；第二,國內(nèi)矛盾激化,晚清朝廷已經(jīng)不可避免地陷入了朝代更替的輪回圈,農(nóng)民起義則不斷地蠶食著清王朝的統(tǒng)治；第三,自身腐敗,自上而下無不以賄賂成風,朝廷賣官鬻爵,官員敲詐勒索無孔不入。中央政府已經(jīng)如此地方政府可想而知。安徽作為西方勢力入侵較晚的地區(qū),原有的農(nóng)業(yè)封建經(jīng)濟在外來經(jīng)濟入侵的情況下,雖仍有抵抗但也漸漸不支。加上太平天國運動在皖省多有征戰(zhàn),安徽經(jīng)濟狀況發(fā)生了翻天覆地的變化。 第三章作為本文的主要內(nèi)容介紹在中央財政改革推動下的安徽財政變革,從時間上主要分為三大事件即：第一,厘金新稅制在安徽的推行;第二,蕪湖開埠及新海關的成立：第三,安徽仿外省鑄新幣。從三個大的方面介紹晚清時期安徽財政的狀況,并且從對這三個事件發(fā)生發(fā)展的詳細介紹,展開對安徽地方財政變革的研究分析。 第四章是在第三章的基礎上對安徽財政變革的成效及其不足進行評析,分別對海關、厘金、新式貨幣在安徽晚清社會產(chǎn)生的影響加以分析,找出安徽晚清財政變革的不足與教訓。以史為鑒,發(fā)展現(xiàn)代安徽經(jīng)濟。 安徽的地方財政在受到中央的行政命令、農(nóng)民起義以及西方對華勢力的影響下,呈現(xiàn)出三方勢力膠著的狀態(tài)。三者在盤剝百姓方面為后人所詬病,但是它們的確立也顯示了近代安徽在經(jīng)濟中探索求知的歷程。
[Abstract]:The failure of the Opium War and the Sino-Japanese War proved the corruption and incompetence of the government in the late Qing Dynasty at the political and diplomatic level, but it also exposed the influence of the rigid financial system on the state and society. In his book the Great History of China, Mr. Huang Renyu, a famous Chinese scholar, expressed the view that "there is no effective tax system to open up in China after the prosperous Tang Dynasty." It is true that the anachronistic fiscal system in the late Qing Dynasty could not meet the needs of the society at that time, and the government began to reform the fiscal system as a result. The financial reform of Anhui in the late Qing Dynasty was one of the important components, which was carried out under the guidance of the impact of external forces and the central government. The implementation of Lijin, the establishment of customs and the casting of new money became an important part of Anhui financial reform in the late Qing Dynasty. This paper intends to take Li Jin, Customs and coins as the object, trying to show some attempts made by Anhui in the field of financial reform in the late Qing Dynasty, and summarize the experiences and lessons among them. The paper is mainly divided into four parts to discuss. In the first chapter, the centralized financial system established in the early Qing Dynasty is explained, and the context of its profits and losses is clearly presented. In addition, the economic and financial situation of Anhui Province before the Opium War is carefully analyzed. The purpose of this paper is to reveal the necessity and difficulty of the reform in the central government and Anhui Province. The second chapter first introduces the situation of financial embarrassment in the late Qing Dynasty, and makes a further analysis of the causes of the financial embarrassment in the late Qing Dynasty. There are three main aspects. First, the invasion of foreign forces in the West. The invasion of western industrial currency destroyed the original money system in the late Qing Dynasty, and the plunder of cheap labor force and rural raw materials in China aggravated the poverty of Chinese agricultural society. Second, with the intensification of domestic contradictions, the late Qing Dynasty court inevitably fell into the cycle of dynasty replacement, and the peasant uprising constantly eroded the rule of the Qing Dynasty. Third, their own corruption, from top to bottom, bribery, court sales, officials extortion everywhere. The central government is already so local government can imagine. Anhui as a late invasion of western forces, the original agricultural feudal economy in the case of foreign economic invasion, although there is still resistance, but also gradually do not support. In addition, the Taiping Heavenly Kingdom Movement has fought in Anhui Province, Anhui's economic situation has undergone earth-shaking changes. The third chapter, as the main content of this paper, introduces the financial reform of Anhui Province under the promotion of the central financial reform, which is mainly divided into three major events in time: first, the implementation of the new tax system in Anhui; Second, Wuhu port and the establishment of the new customs: third, Anhui imitating foreign provinces casting new coins. This paper introduces the situation of Anhui finance in the late Qing Dynasty from three aspects, and analyzes the local financial reform in Anhui from the detailed introduction of the occurrence and development of these three events. The fourth chapter is on the basis of the third chapter to evaluate the effectiveness and shortcomings of Anhui's financial reform, respectively, to analyze the impact of customs, gold and new currency on the society of Anhui in the late Qing Dynasty. Find out the shortcomings and lessons of the financial reform in the late Qing Dynasty in Anhui Province. Take history as a mirror and develop modern Anhui economy. Under the influence of the administrative order of the central government, the peasant uprising and the western forces against China, Anhui's local finance presents a state of tripartite force. The three have been criticized by later generations in terms of exploitation of the people, but their establishment also shows the course of exploring knowledge in the economy of modern Anhui.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.9;K252
本文編號：2481056
[Abstract]:The failure of the Opium War and the Sino-Japanese War proved the corruption and incompetence of the government in the late Qing Dynasty at the political and diplomatic level, but it also exposed the influence of the rigid financial system on the state and society. In his book the Great History of China, Mr. Huang Renyu, a famous Chinese scholar, expressed the view that "there is no effective tax system to open up in China after the prosperous Tang Dynasty." It is true that the anachronistic fiscal system in the late Qing Dynasty could not meet the needs of the society at that time, and the government began to reform the fiscal system as a result. The financial reform of Anhui in the late Qing Dynasty was one of the important components, which was carried out under the guidance of the impact of external forces and the central government. The implementation of Lijin, the establishment of customs and the casting of new money became an important part of Anhui financial reform in the late Qing Dynasty. This paper intends to take Li Jin, Customs and coins as the object, trying to show some attempts made by Anhui in the field of financial reform in the late Qing Dynasty, and summarize the experiences and lessons among them. The paper is mainly divided into four parts to discuss. In the first chapter, the centralized financial system established in the early Qing Dynasty is explained, and the context of its profits and losses is clearly presented. In addition, the economic and financial situation of Anhui Province before the Opium War is carefully analyzed. The purpose of this paper is to reveal the necessity and difficulty of the reform in the central government and Anhui Province. The second chapter first introduces the situation of financial embarrassment in the late Qing Dynasty, and makes a further analysis of the causes of the financial embarrassment in the late Qing Dynasty. There are three main aspects. First, the invasion of foreign forces in the West. The invasion of western industrial currency destroyed the original money system in the late Qing Dynasty, and the plunder of cheap labor force and rural raw materials in China aggravated the poverty of Chinese agricultural society. Second, with the intensification of domestic contradictions, the late Qing Dynasty court inevitably fell into the cycle of dynasty replacement, and the peasant uprising constantly eroded the rule of the Qing Dynasty. Third, their own corruption, from top to bottom, bribery, court sales, officials extortion everywhere. The central government is already so local government can imagine. Anhui as a late invasion of western forces, the original agricultural feudal economy in the case of foreign economic invasion, although there is still resistance, but also gradually do not support. In addition, the Taiping Heavenly Kingdom Movement has fought in Anhui Province, Anhui's economic situation has undergone earth-shaking changes. The third chapter, as the main content of this paper, introduces the financial reform of Anhui Province under the promotion of the central financial reform, which is mainly divided into three major events in time: first, the implementation of the new tax system in Anhui; Second, Wuhu port and the establishment of the new customs: third, Anhui imitating foreign provinces casting new coins. This paper introduces the situation of Anhui finance in the late Qing Dynasty from three aspects, and analyzes the local financial reform in Anhui from the detailed introduction of the occurrence and development of these three events. The fourth chapter is on the basis of the third chapter to evaluate the effectiveness and shortcomings of Anhui's financial reform, respectively, to analyze the impact of customs, gold and new currency on the society of Anhui in the late Qing Dynasty. Find out the shortcomings and lessons of the financial reform in the late Qing Dynasty in Anhui Province. Take history as a mirror and develop modern Anhui economy. Under the influence of the administrative order of the central government, the peasant uprising and the western forces against China, Anhui's local finance presents a state of tripartite force. The three have been criticized by later generations in terms of exploitation of the people, but their establishment also shows the course of exploring knowledge in the economy of modern Anhui.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.9;K252
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