19世纪60-90年代清朝财政结构的变动

Changes of the Financial Structure in the 1860s - 1890s

太平天国以后,清朝财政收支结构发生了重大变化。在财政规模上由19世纪40年代的4500万两增加至8900万两,中法战争以后,财政收支渐趋平衡。在收入结构上,田赋、盐课和关税厘金成为三大支柱,而其中鸦片税收占到整个财政收入约10％。在财政运行方式上,由于解协饷制度日益失灵,出现了中央专项经费、中央与地方分成支配关税收入以及在子口税与厘金方面地方与中央争夺财政收入的情况,反映了地方财政权的形成。财政收支结构和运行方式的重大变化,又促使清政府对原有的财政会计科目进行了改革,但并未在会计制度上承认地方财政客观存在的事实。

The Qing dynasty's fiscal structure of income and payout was great changed after Taiping rebellion. Us fiscal scale increased from 45 million taels in 1840' to 89million taels at the end of 1880' and reached the balance of income and payout after the Sino- France War. The land tax and salt tax and tariff as well as Lijing become three most important pillars of the Qing dynasty's fiscal revenue. There was about ten percent revenue from the opium tax. Since the administrative systems of the expenditures provinces give to central government and the assistant expenditures between provinces were being collapsed, there appeared many special expenditures of central government ordered from provinces, the partitions of tariff and the competition for the inland tariff between central government and provinces, which signed the provincial fiscal system come into being. All these changes promoted a new account subjects system erected, however, which didn't legalize the provincial finance in existence.