晚清“就地筹款”的演变与特征

A historical account of the on-the-spot fundraising in the late Qing Dynasty

"就地筹款"是晚清政府所推行的一项重要的财政措施和政策。它萌发于太平天国时期,定制于甲午战后,直至清朝覆亡。造成"就地筹款"生成变化的缘由颇为复杂,其特征也较为鲜明,"因事而筹"的目的和为解决财政困难而去解决财政困难的实质固然使其在暂缓清王朝财政崩溃方面起到了一定的积极作用,但另一面它也加速了清王朝贫困化的历史进程。它最终成了附着在清王朝身上的一道催命符。

The on-the-spot fundraising is one of the most important financial policies by the late Qing government, which is growing out of the Taiping Heavenly Kindom, fixed after the Sino-Japanese War, and abandoned by the end of the Qing. It is due to the rather complex factors, either for purposed or financial perplexities. Though it may help the Qing out of the temporary difficulty, it may help accelerate the process of poverty as well.