根本重地的饷需:晚清东三省俸饷初探

Study on Pays and Provisions for the Three Northeastern Provinces in the Late Qing Dynasty

清前期,东三省俸饷本由京城户部直接拨给。自咸丰初年开始,因太平天国战事影响,东三省俸饷(光绪元年以后称为“东三省的饷”)由户部直拨改为由各省、关协拨,东三省亦成为受协省份。根据清代档案资料,晚清的东三省俸饷,其来源主要采取就近原则,大部分由山东、直隶二省及长芦盐政承担,以东南江苏、安徽、福建等省的地丁、关税、厘金作为辅助。同光年间,东三省俸饷的最终解饷率约在70%左右。对比之下,创建于光绪六年(1880)、同样应用于东三省的东北边防经费的解饷率就要高得多,达到94%,这与东北边防经费被视同京饷考核有关。但是,清末新政期间,两种饷项的解饷率都大幅下降。东三省俸饷解饷率的高低,反映了晚清协饷制度的运行效果。

Pays and provisions for the three northeastern provinces were supplied by the Ministry of Revenue in central government in the early Qing Dynasty.Due to the war with the TaiPing Tianguo,pays and provisions for the three northeastern provinces were transferred from the Ministry of Revenue in central government to other provinces and customs in the early Xianfeng period.Most of the funds were undertaken by Shandong,Zhili provinces and Changlu salt area,and others were the Diding,Tariff and Likin of Jiangsu,Anhui,Fujian provinces.The final rate of payment of Pays and provisions for the three northeastern provinces was about 70%.In contrast,The rate of payment of Northeast frontier defense funds that also used in the three Northeastern Provinces was 94%.However,during the period of the new deal in the late Qing dynasty,the rate of payment of the two funds above were greatly reduced.The rate of payment of pays and provisions for the three northeastern provinces reflected the operation effect of the assistance funds system in the late Qing dynasty.