试论清末张荫棠藏事改革中的财政改革

Zhang Yintang's Fiscal Reform in Tibet in the Late Qing Dynasty

清末张荫棠藏事改革中的财政改革思想与实践,包括相辅相成的以恢复驻藏大员对西藏财政监督审核权为核心的财政制度改革;以抵制英印卢比渗入、维护国家主权为核心的币制改革主张;兼具改革全局关照和时代视野的创设官银行;兼具行政体制改革与财政改革双重意义的饬立财政局;兼具促进实业发展和为改革筹措经费双重意义的税收改革。张荫棠财政改革是其全面藏事改革的重要组成部分,其中的一些具体措施不仅为后世治藏提供了思想资源,亦为西藏地方经济的近(现)代化奠定了一定的基础。

In the late Qing dynasty, the thoughts and practices of fiscal reform in Tibet reform include: thereform of the financial system, of which the core is the restoration of Tibet's financial supervision; the reform ofthe currency system, of which the core is the protection of the national sovereignty from the British and Indian ru-pee; the creation official bank with global attention and new horizon; the reform of the finance bureau involvingthe administrative and the fiscal significance; the tax reform that promotes both industrial development and fi-nancing for reform. Zhang Yintang's fiscal reform is an important part of the overall reform in Tibet. Some of thespecific measures not only provided the thought resources for future generations, but also laid the foundation forTibet's local economy.