《皖政辑要》所见晚清安徽财政制度的变革

The Financial System Changes in Wanzhengjiyao in Anhui Province in the Late Qing Dynasty

作为一部反映晚清安徽政情的史籍,《皖政辑要》中关于财政制度的文献占有相当大的篇幅。尤为重要的是,该书的《度支科》从赋税制度的变革、财政支出的变化这两个方面,为我们展现了晚清安徽财政制度的嬗变,也为我们洞察晚清安徽社会经济的变迁提供了绝佳视角。

As a reflection of the political situation of the late Qing Dynasty, Literature on financial systems in Wanzhengjiyao occupies a large space. Of particular importance is the book＇s Duzhike from the tax system changes, changes in expenditure in these two areas for us to show the financial system in the late Qing Dynasty, Anhui series of evolution, but also for our insight into the socio-economic changes in the late Qing Dynasty, Anhui provides an excellent perspective.