论东三省清理财政局内度支部和督抚的争权

Struggle for Power Between the Ministry of Revenue and Governor in Three Northeastern Provinces' Bureau for Tiding up Finance

作为清理财政的运行机构,东三省清理财政局在督抚督饬下,由度支司主持建立,由度支部派谴的正副监理官和本省司道等人员组成,实行分科治事,有严格的经费来源及运作规则。它又不仅是单纯的运行机构,承载了多方的期许,成为度支部和东三省督抚之间权利争夺的舞台,度支部让清理财政局承载了完成其集权的重任,而督抚却对这种期许进行了消解,从而使得作为清末财政改革第一步的清理财政收效有限,进而影响到清末的政局。

As an operational institution, the Three Northeastern Provinces’ Bureau for Tiding up Finance was established by the Ministry of Revenue under the Governor’s supervision. It was composed of financial supervisors and provincial officers assigned by the Ministry of Revenue and had bureaucratic system of management. It made strict rules for the sources and operation of funds. It was the stage for struggle between the Ministry of Revenue and Governor. The Ministry of Revenue made the bureau the tool of concentrating financial power, while Governor destroyed this aim. Struggle for power limited the effect of tiding up finance,the first step to reform finances, and made many adverse influences on the political situation in the Late Qing Dynasty.