清代福建地方财政与政府职能的演变——《福建省例》研究

The Evolution of Local Finance and Government Functions in Fujian during the Qing Dynasty

清初承袭明后期的“一条鞭法” ,对地方财政实行分级分类定额包干体制 ,同时大幅度删减地方财政预算 ,使各级地方政府职能趋于萎缩。清中叶推行的“耗羡归公”与“养廉银”制度 ,原是为了弥补各级政府办公经费之不足 ,但由于此后盛行“就廉摊捐” ,使之名存实亡 ;另一方面 ,由于清后期对地方存留经费实行全省统一结算制度 ,使基层政府失去了财政自主权。晚清地方财政主要依赖于捐纳与厘金 ,强化了地方政府的某些职能 ,但同时也促进了绅商一体化 ,推动了基层社会的自治化进程。

The early Qing inherited the Ming policy of single whip reform, which created a quota system at each level of government administration that simultaneously reduced local budgets and weaken capabilities at all levels of local government. In the mid-Qing the system of meltage fees (haokou guigong) and salary supplements (yanglian yin) was implemented to strengthen local government but as these new policies were corrupted and they disappeared. By the later Qing dynasty, all of Fujian Province had a centralized uniform budget system, and the local governments had lost their financial autonomy. As a way out, during the late Qing period, the local governments depended on donations and lijin paid by local merchants for their finances. This strengthened efficiency and performance of local government, but led to the integration of gentry and merchants. Consequently, it also created a possibility of autonomy of the local governments.