试述晚清户部银库制度与庚子之后的变革

A Study of the Silver Vault of the Ministry of Revenue in the Late Qing and its Reform after the Boxer Uprising

清代的户部银库事关中央财政的出纳,执行着类似国库的功能。本文拟从外省银两的解缴、人员设置、银钱的收发、存储等角度对银库制度作一梳理,并详述庚子之后该制度发生的变化,以期明晰清代银库制度的得失和清末新政时清政府财政体制的变化。

Functioning in the manner of a national treasury, the silver vault of the Ministry of Revenue (Hubu) handled the income and expenditure of the central government. This article undertakes a preliminary study on the silver vault system examines the revenues from each province, personnel administration, the receipt, allocation, and storage of silver and other related matters. The article describes the reforms of the silver storage system after the Boxer Uprising in detail and also carefully examines the advantages and disadvantages of the system and analyzes the important reforms of the financial system during the Late Qing Reform.