咸同时期中央与地方财政关系的演变

The Financial Relationship between the Central and the Localities during the Xian & Tong Reigns

咸同时期在地方督抚专权的过程中，清朝中央集权财政管理体制发生了重大变化，即中央财权旁落、地方财权膨胀，以致最终形成中央与地方分权的财政管理体制。这一新的财政管理体制的演变，一方面为清朝中央政府找到了新的财源（如厘金、关税等），使其在农民大革命的洪流中免于覆灭，另一方面又激化了其内部矛盾，尤其是中央与地方之间的财政矛盾，严重地削弱了自身的统治基础。

During the XianFeng and TongZhi reigns of Qing Dynasty the central financial management system undertook great changes under the autocratic rule of local governors and generals. The central financial power declined while the local financial powers expanded, eventually a new financial management system separating power between the central and the local developed. On the one hand the evolvement of this new financial management system made new sources of revenues (Such as transit duty, tarrif),thus protected the Qing Dynasty from overthrow by peasantry uprisings,on the other hand it sharpened its internal contradiction, especially the financial conflicts between the central and the localities, seriously weakened base for it's rule.