甲午战争前清政府财力研究

The Research of Fiscal Ability of the Qing Government before Jiawu War

甲午战争前 ,清政府的财政收入约为 80 0 0余万两。财政收支虽能大致保持平衡 ,但却远远不能适应近代化建设与反侵略战争的需要。因为按实际购买力计算 ,这一数额仍停留在乾隆中期的水平。然就当时中国的国民生产总值、商品经济水平及税率来估算 ,财政收入规模当在 3亿两以上。多方面的原因使清政府在相当程度上丧失了有效集中利用财政资源的能力 ,这与同期的日本形成了明显的反差。从财政的角度看 ,甲午战争的结局也不是偶然的。

Before jiawu war,the fiscal income of the Qing government was about 80 million taels ounce.Although the income and the expenditure could be barely kept in balnce, it was far from being adapted to the need of modern construction and counteragression war.Its estimated from the total economic quantity that the scale of fiscal income should be over 300 million taels ounce.All kinds of reasons made the fiscal power controlled by the Qing government suffering from serious weakness,which became an obvious contrast with Japan during the same period.Regarding finance perspective,the final result of the Sino Japanese Jiawu war was not accidental.