摘要
整顿财政、试办预算和决算是清末政治经济体制改革的重要内容,而朝野建言打破传统上政务费与皇室经费不分局面的活动,以及皇室经费的厘订又是预算和决算的关键和前提。在预备立宪启动之前,朝野不仅不知"行政经费",而且亦未闻宪政国有常额的皇室经费。之后,在比较立宪各国的基础上,朝野提出了诸多解决皇室经费的建议,不仅主张在厘订皇室经费之前严格区分两者的差别,而且还倡导提前办理皇室经费,继而不仅推动了清廷核减皇室开支,而且还促使清廷着手整顿皇室经费。虽然清廷采纳了李家驹仿行日本皇室制度的建言,但是在厘订皇室经费的具体过程中却有所差异。最终,由于厘订皇室经费关系到朝野各阶层的既得利益,处理极为棘手,不仅暂行内阁成立时仍未完成,而且之后终因阻力仍大,以致直至清廷覆亡,皇室经费仍须再行议定。
Fiscal consolidation,pilot budget and final accounts is an important part of the political and economic reform of the late Qing Dynasty.The activities of the court and the commonalty’s proposal for breaking the traditional situation that government expenses and royal expenses were not separated,and the setting of royal expenses was the key and premise of budget and final accounts.Prior to the start of the preparatory constitution-making process,not only did the court and the commonalty not know about the"administrative expenses"but it also did not know about the permanent royal expenses of the constitutional government.Afterwards,on the basis of comparing the constitutional countries,the court and the commonalty put forward many proposals to solve the royal expense,not only advocating a strict distinction between the two before setting the royal budget,but also advocating advance for the royal budget,which then not only promoted the Qing Dynasty to reduce the royal expenditure,but also prompted the Qing Dynasty to rectify the royal budget.Although LI Jia-ju’s suggestion of learning from the Japanese royal system was adopted in the Qing Dynasty,there were differences in the process of determining the royal expenses.Ultimately,because of the vested interests of the various strata of the court and the commonalty family,it was extremely difficult to deal with.It was not completed until the provisional cabinet was formed,Afterwards,as resistance was still strong,until the fall of the Qing Dynasty,the royal expense still had to be negotiated again.
出处
《求是学刊》
CSSCI
北大核心
2020年第6期163-174,共12页
Seeking Truth
基金
湖南省教育厅重点项目“中国近代审计法制起源研究”(19A487)
国家社科基金后期资助项目“清末暂行内阁研究”(16FZS026)
关键词
清廷
皇室经费
皇室开支
late Qing Dynasty
the court and commonalty
royal expenses
activities