摘要
本文以中国近代海关中的重要角色——海关监督的设立、存续、裁撤及其职能内涵的变化为主线,对当时政局与社会的变迁、海关监督与外籍税务司的关系演变、海关管理制度的改革等进行观察、分析,以此窥探近代中国特殊历史背景下封建政权、西方列强等各方的博弈和力量消长,以及在这个过程中近代中国海关乃至政府管理制度从传统向现代逐渐转型、变迁的进程。
The paper centers upon the evolution of customs roles in the modern times of China,including the establishment,existence,cancellation and functions of customs supervision and control,and examines and analyzes the changes of the then political situation and society,the evolution of the relations between customs control and foreign-governed customs service and the reform of customs administration,in order to probe into the game as well as the rise and fall of different powers including the feudal and western governments in the special historic background of modern China,and to shed light on the gradual institutional transformation and shift from traditional to modern administration of the customs service and government in modern China.
出处
《海关与经贸研究》
2019年第5期70-83,124,共15页
Journal of Customs and Trade
关键词
海关监督
外籍税务司
权力博弈
制度变迁
Customs Supervision
Foreign-Governed Customs Service
Game of Power
Institutional Shift