晚清台湾道对财政职权的掌控——兼论二刘之争的制度根源

The Management of Fiscal Authority in the Late Qing Taiwan Circuit:A Discussion on the Institutional Roots of the Rivalry between Liu Mingchuan and Liu Ao

自台湾地区开港以后,闽省当局为加强对台湾地区更治和财政的管理,赋予原先主要作为监司的分巡台湾道兼理税厘、盐课的财政职权。台湾道由此逐步建立起对台湾地区地方财政的掌控,并在日渐严重的边疆危机下形成制度化实践。这一特殊的财政体制运行至中法战争期间,与近代以来地方督抚在战时基于筹饷需要而倚重的粮台制度并不贴合,加之湘准域和文武之别等因素,激化了闽省与台道之间矛盾,从而发生了对晚清台湾政局发展有重要影响的二刘之争。

Since the opening of Taiwan's ports,the Fujian provincial authorities,in order to strengthen their management of Taiwan's governance and finances,granted the originally supervisory Taiwan Circuit the fiscal authority to manage taxes and salt duties.As a result,the Taiwan Circuit gradually established comprehensive control over local finances in Taiwan.Amid the increasingly serious border crises,this fiscal system was institutionalized.However,during the Sino-French War,this unique fiscal system was not compatible with the rice stations(liangtai)that local governors relied on during wartime for raising funds.Additionally,factors such as factionalism in the Xiang and Huai regions and the differences between civil and military officials intensified the contradictions between Fujian province and the Taiwan circuit,leading to the outbreak of the rivalry between Liu Mingchuan and Liu Ao,which significantly impacted the political developments in late Qing Taiwan.