论清末我国财政现代化转型的标志

On the Sign of China's Financial Modernization Transformation in the Late Qing Dynasty

通过对财政现代化定义的辨析和对中国财政历史的梳理,本文对我国传统财政向现代财政的转型标志进行了探讨,明确指出:财政现代化的标志是实现财政的控制权由专制君权向民权的转移。清朝末年,我国开启了财政现代化进程,从传统时期附着于神权的君权对财政的完全控制,逐渐演变为具有民意基础和代表民权的中央资政院、地方咨议局对财政的控制。因此,财政现代化的标志,不是财政体制的变化,也不是预算制度本身的出现,而是关系到国家治理模式根本性变化的财政控制权的改变。

Through the analysis of the definition of financial modernization and the combing of China＇s financial history, this article examines the sign of transformation of China＇s financial modernization. The sign is to realize the transfer of financial control from authoritarian monarchy to civil rights. During the late Qing Dynasty, China started the process of financial modernization. The full control of the monarchical power which attached to the divine right in traditional period gradually evolved into financial control from the central government and local councils which is representative of civil rights.Therefore, the sign of fiscal modernization is not the change of the specific system. It is related to the fundamental change which is about the change of financial control in the state governance model.