云南报销案与光绪朝前期的军需奏销困局

Earlier Period from Reimbursement Scandal in Yunnan

光绪八年,云南省贿办军需报销案发。该案暴露出现行军需奏销制度已陷入两难困局而难以为继。奏销制度的不健全导致了吏治腐败和各省外销财政扩张。清廷在组织干员彻查追责的同时,相继推出自定省章、事前立案等举措,力图重新发挥奏销稽核全国财政收支的功能。但奏销制度的内在矛盾并未根除,则例与财政实践的脱节问题仍然存在。户部力图在奏销制度框架下所做的一些技术上的改进,对国家财政制度的完善难期成效,这表明以例治财这种传统的财政治理路径已趋于末路。

The exposure of the reimbursement scandal in Yunnan in 1882 revealed the existing system of military reimbursement had been caught in a dilemma and difficult to sustain.The imperfection of the system led to the corruption of the government officials and the expansion of the WaiXiao finance of the provinces.While organizing the officers to thoroughly investigate and trace the responsibility,Qing government launched a series of measures in succession to make it bring into play in auditing national revenue and expenditure again.However,the internal contradictions of the expense reimbursement system had not been eradicated,and the disconnection between the rules and financial practice still existed.Some technical improvements made by Qing government under the original system had not brought expected results in the improvement of the national financial system.This showed that the traditional way of financial governance was in the end.