晚清循化厅捐纳制度研究

On the Donation System of Xunhua Subprefecture During the Late Qing Dynasty

捐纳是清朝为补救亏空而实施的一项财政制度。晚清对其推行的规模愈来愈大,范围愈来愈广,逐步推行至具有典型边疆民族区域社会特征的循化厅。由于地处边隅,地瘠民贫,教育欠发达,循化厅明显存在报捐人数少、报捐项目集中于贡监生、报捐价格低的特征。尽管地方政府竭力劝捐,甚至拣选绅耆携捐册赴各属劝俞核收银钱,并请头目、昂锁、宗教首领等地方权威协助,颇费周折,但收效亦难负所望。捐纳制度在循化厅的推行,从另一个侧面反映了清朝捐纳制度的运作全貌与边疆民族社会的特点。

The Donation is a fiscal system because of the Qing Dynasty making up the deficit.The scale of the implementation got larger and wider in the Late Qing Dynasty.Implementing to Xunhua Subprefecture gradually that having typical frontier ethnic regional social characteristics.However,it's remote location,poor soil and underdeveloped education led to the Donation items focusing on the Imperial College Students and fewer people significantly lower price for the Donation.Through the local government made great efforts to persuade,even chose the chief to all regions with Donation Brochure persuading and accepting money and asked the local authority such as notable person chieftain and religious leaders,etc for help.It was quite a struggle,but there was little to gain.The implementation of the Donation System in Xunhua Subprefecture reflected how this system worked as a whole and the characteristics of frontier ethnic society from the other side.