清朝钱粮亏空的财政制度根源初探

A First Inquiry into the Roots of the Fiscal System Causing Deficit Revenue in the Qing Dynasty

钱粮亏空是清朝财政中最难解的“死结”。造成钱粮亏空的原因很多，如官侵、吏蚀、民欠等，但归根结蒂，则是由中央财政集权制度造成的，中央与地方财政分成的不合理性、官吏俸禄的微薄、不合理的考成制度、复杂的税收管理等，无不暴露出财政制度的弊端。正是制度的不良才造成不可克服的难题。

Abstract Deficit money and cereal from land tax had ever been a “fast knot” in the finance of the Qing Dynasty.For this state of affairs there were various reasons,such as government officials embezzling state revenue,local officials and clerks helping themselves to public money and cereal,and poor peasants being behind with their tax,but the basic cause should be sought in the centralized financial system of the government.This reflected in the unreasonable share in percentage between the central government and local governments,in meager salary for officials and clerks,unreasonable check on officialsmerits,and the complicated management of tax,etc.,all of which were indicative of corrupted practices caused by the government financial system.It was just this poor system that resulted in that unsolvable problem.