纾困与破局:清末财政监理制度研究

Bail-Out and Breakthrough:A Study of the System of Financial Supervision at the End of the Qing Dynasty

清代钦派专官巡查外省营伍和吏治夙有其例。清末新政期间,为督责外省开展各项新政改革,清廷逐步将过去个案性巡查活动转变为监理督查外省的常规化操作,财政层面则派遣监理官驻扎各省,监理督责清理财政,这是清季制度变动中引人注目的范例。监理官在外省监理权限的确定比较曲折,其官秩方面虽有提升,但实际授权仍存在诸多缺陷。监理官群体克服外官抵触和旧制惰性,基本实现了督责各省外销财政核实上报、建立近代预算制度的目标。清末财政监理制度虽具显效,却为其制度本身缺陷所限制,不可能挽救清廷财政颓势,然其鉴戒意义不应忽视。

Army discipline and the performance of local officials in the regions were commonly inspected by imperial commissioners on patrol in the Qing dynasty.In the New Administration of the last years of the Qing,in order to pressure provincial authorities into implementing reform measures,the imperial government gradually turned patrolling activity from a case-by-case inspection into regular supervision,sending comptrollers to each province to clean up finances in a striking reform move.However,it was difficult to ensure the authority of the comptrollers once out of the capital.Even though their official ranks were raised,the actual delegation of power was problematic.As a group,they managed to overcome the resistance of local officials and the inertia of the old system,basically succeeding in their goal of checking and reporting on provincial finances and setting up an up-to-date budget system.Although the late Qing system of financial supervision achieved noteworthy results,it was hampered by its own shortcomings and was thus unable to retrieve the financial situation.But there are lessons to be learned from this experience.