有关清末财政问题的两点思考

Two considerations for fiscal problems in the late Qing Dynasty

对于清末财政问题,学界有两种趋向,之一是强调其中的现代性,其实,清末财政投向新政中的现代性固然应该为我们所关注,而时效性方才是评判的根本标准,毕竟史学需要站在当时的情境中予以"理解之同情";之二是学界较为普遍地认为清末财政陷入万劫不复的深渊,事实上清末财政并非山穷水尽、无药可救,其所取得的成就充分证明了成功逆转的可能,建立在政治史范式之上的否定认知,既不符合史实,也是智慧的缺失,难以为现实提供资鉴,只能使史学日趋边缘化。

There are two trend in academic about fiscal problems in the late Qing Dynasty. One is focus on the modernity. The modernity on finance investing in new deal should get our attention,however,the research must foot on the timeliness. After all,the historiography ought to blend in the real-time environment with comprehend and sympathy.The other one is that the finance then is regarded as everlasting perdition. In fact,the finance in the late Qing Dynasty had gained achievement in a certain extent,and probably had the changeover. The negative cognition basing on the canonical form of the political history neither meets the fistorical facts,nor has no academic value. This negative cognition can not offer the exemplariness,but makes the historiography more peripherization.