晚清海关双重制度影响下福建船政的兴衰初探

A Study on the Rise and Fall of Fujian Ship Management Under the Influence of Dual System of Customs in the Late Qing Dynasty

晚清外籍税务司制度的建立和推广,让海关出现“常洋并立”的双重制度,对社会走向产生了深远的影响。其引进西方先进的思想和管理模式,让清政府有了稳定的关税收入,“借法自强”的想法愈加强烈,船政在此情形下得以创设和发展。在关税拨解不足时,清政府试图通过官员同时兼任闽海关监督和船政大臣的办法来解困,但由于对海关税收的过度依赖以及无偿派拨、协款造船、商业化三种经营模式的失败,船政在存续了四十余年后还是无法避免关停的结局。

The establishment and promotion of the foreign taxation department system in the late Qing Dynasty made the customs appear a dual system of“national and foreign parallel”,which had a profound impact on the social trend.The introduction of the western advanced idea and management mode made the Qing government get the stable tariff revenue,and the idea of“self-prosperity with foreign developed methods”became stronger,and the ship management was created and developed in this situation.When the customs allocation was insufficient,the Qing government tried to solve this problem with the method of officials concurrently serving as the Fujian customs supervisor and the minister of ship management.However,due to the excessive dependence on customs tax revenue and the failure of the the ship management’s three business models of free allocation,cooperative shipbuilding and commercialization,the Fujian ship management still could not avoid closure after more than 40 years of existence.