论晚清省财政的形成及其限度——以浙江为例的考察

A Discussion on the Formation and Limit of Provincial Finance in the Late Qing Dynasty——A Case Study of Zhejiang Province

在咸同之前,清代并不存在严格意义的“省财政”。太平天国运动之后,直省有了“省财政”的雏形。但这种实践层面上的“省财政”并没有制度合法性,直至清室覆灭,名实相符的“省财政”体制都未曾建立。而浙江的个案表明,省财政的自主性极为有限,大部份外销款项在性质上仍是国用款。同时,直省政府的职能不断扩张,所谓的“财权下移”,很大程度上是因应时局的不得已之举。

Before theXianfeng and Tongzhi era,there was no strict provincial finance in the Qing Dynasty.After the Taiping Heavenly Kingdom Movement,the provincial government had the prototype of“provincial finance”.However,the practical“provincial finance”did not have institutional legitimacy until the Qing government was destroyed.The case of Zhejiang showed that the provincial financial autonomy was extremely limited,and most of the export funds were still in the state of use.At the same time,the functions of the provincial government continued to expand,and the phenomenon of“decentralization of financial power”was largely a last resort in response to the current situation.