清末民初县级财政的出现与公款公产的转变——以江苏省宝山县为例

Appearance of the County Finance and Transform of Public Funds and Property in the Late Qing Dynasty and Early Republic of China

清末民初,江苏省宝山县财政收入的来源和征收方式、支出方向,负责的部门以及与上级财政系统的关系,既延续了晚清时期的传统,也发生了一些重要变化。预备立宪阶段,中央政府虽然明文规定了中央财政与省府州县城镇乡地方财政的关系,但在省与州县、县与乡镇这些更细的层次的划分却是混淆不清。在推行自治清理收支的过程中,很多原属地方士绅自我管理的产业被纳入地方财政系统中,从而引发了很多纠纷,部分旧事业的功能和公用被取消或抑制,部分则继续发挥其原有的功能。在以上转变和博弈过程中,地方公营事业和财政系统都相应得以调适。

In the late Qing Dynasty and early Republic of China,the revenues and expenditures,the responsible department and the relationship of the superior departments of the county finance of Baoshan County in Jiangsu Province had been changed a lot.In the preparing constitutional stage,since the central government had expressed the provision of the relationship between the central finance and the local finance,the county finance and the villages and towns finance had not been provided specifically.During the promotion of the local autonomy,a lot of affaires controlled by the local gentry were brought into the local finance,so dispute appeared.Some affaires were canceled and some still worked.During the transform,both the local state-run business and the local finance system changed a lot.