鸦片战争后澳门财政管理制度的若干变化(1844—1849)

Changes of Macao Government Fiscal Management System after the Opium War: 1844—1849

鸦片战争后,葡萄牙在澳门推行殖民管治,澳门政治、经济、社会等方面都发生了重大变化。澳葡政府对财政管理制度也进行变革,内容包括公物会的建立、财政收入制度的扩大、财政支出制度的规范、财政预决算制度的确立等多方面。财政管理制度变革同政治变化、经济转型紧密关联,既是澳葡政府推行殖民管治的重要内容,也是殖民管治的体现。客观来看,澳门财政管理制度的变化具有一定的历史进步性。

It was a time of social upheavals after the Opium War,during which great changes took place in the politics,economy and society of Macao. Portuguese Macao government carried out a reform of fiscal management system in the 1840s,the contents of which included the foundation of Junta da Fazenda,the expansion of fiscal revenue system,the normalization of fiscal expenditure system and the establishment of financial budget system. The reform was closely related to political changes and economic transition,and it was one important part of practising colonization as well as a reflection of the colonial control. Objectively speaking,the changes of Macao fiscal management system had some historical progressive significance.