咸同之际新疆地区的协饷运作与财政困局

Financial Support and Financial Distress in Xinjiang during the Reign of Xianfeng and Tongzhi

咸丰初年以后,新疆地区遭遇协饷欠解所致的财政困局。清廷中枢、陕甘总督与新疆各城官员尝试在开源、节流方面进行变通,但各项权宜之计所获有限,无法填补巨额支出缺口。新疆地区固然存在财政基础薄弱、开源潜力有限、邻近区域财政拮据等客观问题,但造成财政困境的深层原因是,清廷在新疆地区实行军府制下的多元管理模式,已无法应对近代中国面临的挑战。囿于“守中治边”的传统治边观念与以关内制衡关外的管控旧制,清廷与各省对解决新疆协饷欠解问题态度敷衍,最终酿成了严重的边疆危机。

After the early years of Xianfeng,Xinjiang encountered financial distress due to lack of financial support.In response to this,the Qing court,the Governor-General of Shaanxi and Gansu,and the officials of various cities in Xinjiang attempted to raise funds and reduce expenditure,but were unable to fill the huge spending gap through these expediencies.A weak financial base,limited fundraising ability,and financial constraints in neighboring regions appear as the objective reasons for the financial distress in Xinjiang,however,the underlying cause lies in the multi-level governance model under the military system implemented by the Qing court,as it fails to cope with the challenges China faced in modern times.Confined to traditional conceptions of Borderland Administration,the Qing court and provinces took a perfunctory attitude towards the resolution of the inadequacy of financial support,resulting in a severe crisis in the border area.