北洋时期多方势力之间的财权博弈——以津浦货捐为例

Game of Fiscal Right among Various Forces during the Beiyang Government Period:Case of Cargo Donation of Tianjin-pukou Railway

铁路货捐是厘金的一种特殊形式。民国初年,津浦铁路货捐的设立历经多次反复,中央与地方间存在着复杂的矛盾与冲突。在北洋早期,地方违背中央指令,征收铁路货捐的企图与行为既反映出中央对地方政权控制力的薄弱,也反映出地方财政短缺的现实。尽管最终设立财政部直管的津浦全路商货统捐局,但始终受到来自沿线地方的侵夺。随着军阀纷争加剧,中央对津浦货捐的控制不断遭到消解,地方军阀以截留和捐上加捐的方式破坏着既有的货捐制度。北洋时期津浦货捐演变历程,充分折射出这一时期中央与地方、中央各部门之间在财政关系上多元博弈的特点。

Railway cargo donation is a special form of likin.In the early republic of china,the evolution process of repeated establishment and revocation of Tianjin-pukou Railway’s cargo donation is very intricate.In the early stage of Beiyang Period,violating the central government’s orders and donating railway cargo of the local regimes is not only reflecting the weak control power of the central government, but also reflecting the reality of local fiscal shortage. After the battle of Gan Ning, along with the advance of the Yuan Government in fiscal centralization, the competition was becoming increasingly fierce between the Ministry of Finance and the Ministry of Transportation.In the late stage of Beiyang Period,the dispute was gradually transformed into contention among the warlords.By the analysis of the evolution,the special and complex characteristics of the financial relationship among various forces can be interpreted.