晚清户部与内务府财政关系探微

Research on the Relationship between the Board of Revenue and the Imperial Household Department in the Late Qing Dynasty

有清一代 ,国家财政与皇室财政分隶户部和内务府管理。清前期 ,户部与内务府尚能各司其职 ,相互扶助 ,处于良性循环。晚清以降 ,由于外来势力的经济侵略、社会经济的发展变迁与皇室开支的迅速扩张 ,户部不仅难以摆脱入不敷出的财政困境 ,还须应对内务府的频繁需索 ,国家财政的正常运转受到极大束缚 ,最终彻底崩溃。

The Board of Revenue and the Imperial Household Department were in charge of the national and the royal finances respectively. During the early Qing period, each had its own responsibilities though they did cooperate on some matters. But in the late Qing, following the foreign powers economic plundering of China, the domestic economic vicissitudes and the rapid expansion of the royal expenditure, the Board of Revenue was unable to make ends meet. This eventually led to the thorough collapse of state finance.