论清末州县自治财政的管理——以直隶为中心的考察

On the Management of the County's Self-government Finance in Late Qing Dynasty

清末州县自治财政迥异于传统的管理模式,主要体现在三个方面:专门财政管理机构的出现;管理制度的近代化;士绅成为财政管理的主体。它在一定程度上祛除了以往州县财政管理中的弊病,也是对州县财政收支结构变化和财政规模扩张的一种适应,昭示了州县财政管理制度的近代化倾向。清代州县自治财政管理的变化是传统财政制度的异化与资本主义外来因素相结合的产物。虽然新政效果差强人意,但是这些先进的管理理念和实践,对民国时期乃至当今仍然具有一定的影响。

The self - government finance in county in late Qing dynasty was quite different from traditional management models, mainly in three aspects ： advent of the specialized financial institutions ; modernization of management systems ; the gentry were the key member in the financial management institutions. It helped to eliminate shortcomings of the county＇s financial management in the past, also an adaptation to change of the financial structure and expansion of the financial scale, which showed the modernization tendencies of the county＇s financial management system. These changes were a combination of inner alienation in traditional financial system and external impact of western capitalism. Although the New Deal had poor results, but these advanced management concept and practice still had a certain impact on the Republic of China and even today.