从现代行政管理角度看清朝火耗归公制度

Study on the System of Minting Wastage Going to the Public in Qing Dynasty from the Perspective of Modern Administration Management Administration Management

火耗归公制度对雍正时期扭转财政亏空和反腐倡廉建设起到了巨大作用。从现代行政管理角度入手,通过介绍火耗产生的背景,分析火耗私征的危害和火耗归公取得的成效,得出火耗归公制度对于当今行政管理的启示:严格政府财政管理;改进工资福利制度;加强反腐倡廉建设。

The system of minting wastage going to the public has played a great role in reversing fiscal deficit and anti-corruption in Yongzheng period. From the perspective of modem administrative management, the paper introduces the background of minting wastage, analyzes the damage of secret levy and the benefits of minting wastage going to the public, arrives at inspirations from this system for current administration management： to enhance government financial management, to improve salary and welfare system, and to strengthen anti - corruption.