清代中央与地方财政关系的演变

The Evolution of the Relation Between the Central and Local Governments in the Qing Dynasty

清代中央与地方政府的财政关系发生了带有时代印痕的演变,其根本原因是社会经济的发展变化,而政治、军事等职能在各级政府间划分的转变也是重要因素。清代财政先是中央过分集权,后是地方过度分权,二者均为时势之必然产物,又对财政经济造成消极影响。

The financial relation between the central and local governments of the Qing dynasty had a great evolution which had traces of the times. The fundamental reason of these changes was the social and economic developments. In addition, the allocation of political and military functions between the central and local governments changed, which was a important factor too. In the early and late Qing dynasty , the pattern of financial system was central government's centralism and local governments' separtism respectively. Both of them were inevitable results of the times, and had negative influences on finance and economy.