光绪前期清廷整顿财政的努力与限度——以清查外省库款为中心的考察

The Efforts and Limits of the Qing Dynasty’s Financial Rectification in the Early Years of Emperor Guangxu’s Reign:an Investigation Centered on Checking Provincial Treasury Funds

光绪前期,国家由战时回归常态,清廷致力于恢复因战争被破坏的各项财政经济体制。光绪八年,经户部奏请,清廷饬令各省设局清查藩库,旨在革除司库积弊,掌握外省库款真实情况,加强对外省财政的监管。清查过程中,地方督抚基于畛域利益进行了不同程度的抵制,外省内部财政整合也遇到了不小的难度,成效不尽理想。此轮清查外省库款行动,是光绪前期整顿财政的重要一环,折射出该阶段清廷整顿财政的复杂境况与限度。

In the early years of Emperor Guangxu’s Reign,the country returned to normal from wartime,and the Qing government was committed to restoring various financial and economic systems damaged by the war.In the 8th year of Emperor Guangxu’s reign,at the request of the Ministry of Revenue,the Qing government ordered all provinces to set up bureaus to check the provincial treasury,aiming to eliminate the disadvantages of treasurer,master the real situation of provincial treasury funds,and strengthen the supervision of provincial finance.In the process of checking,the local governors resisted in varying degrees based on the interests of the region,and the financial consolidation in the province also encountered many difficulties.The results were not ideal.This round of checking provincial treasury funds was an important part of the rectification of finance in the early years of Emperor Guangxu’s Reign,reflecting the complex situation and limits of the Qing government’s financial rectification in this stage.