晚清江南制造局的财务奏销与管理

The Financial Submitting to the Imperial Court and Management about Jiangnan Manufacture General Bureau in Late Qing Dynasty

江南制造局是制造新式枪炮的洋务企业,但其奏销和管理却是在传统模式基础上建立起来的。在经历从开单奏销到造册奏销、经费立案的变化后,制造局试图从内部加强成本和财务监控,但因为政治权力格局及洋务企业分割而治的影响,财务奏销领款有方,但监察无力。四柱清册在技术上也难以应对复杂多变的洋务事务。在制造局内部,采买管理、库房管理和薪酬管理为其主要漏洞。缺乏与人事控制相应的财务管理制度,使制造局的经费运用效率极低,成本核算难以反向控制。

Jiangnan Manufacture General Bureau was a new modern military factory in the Self-Strengthening Movement in late Qing Dynasty, but whose financial management was built on the traditional model.The financial system changed from submitting by list to by account book,then by budget,the government tried to strengthen the financial control.Because of the political situation,the general bureau could not supervise the financial operation effectively.It is also hard for the managers to use Four-column（si zhu）bookkeeping to deal with the foreign affairs.Inside the general bureau,the purchasing management,the store management and salary management were chaotic.So,the general bureau had low efficiency and could not control the cost from the source.