鸦片税收是清末兴学新政的重要财源之一 ,与各省学务振兴经费关系密切。而另一方面 ,为了配合新政的推行 ,清廷下决心禁绝鸦片。 190 8年下半年以后 ,鸦片禁政的速度加快 ,税厘收入大幅度缩减 ,赖以铺张的兴学事业经费极受影响 ,清廷推行的“就地筹款”办理兴学新政的方针受到严重挑战 ,各省的兴学新政事项被迫放缓。有关宪政成绩的奏报多数是官样文章 ,财政制约成为宪政不举的重要成因。清廷对地方兴学新政的敷衍引起地方省份的非议和敷衍 ,清末新政因鸦片禁政而呈现出萎缩徘徊的态势 ,概见双方互动关系的复杂和多变 Opium tax revenue is one of the important financial sources for the new government in late Qing Dynasty, which is closely related to the funding for revitalizing the academic affairs in all provinces. On the other hand, in keeping with the implementation of the New Deal, the Qing government is determined to ban the opium. 190 After the second half of the year, the speed of opium administration was accelerated and the tax revenue was drastically reduced. The extra-curricular extra-curricular expenses greatly affected the implementation of the principle of “encouraging local governments to raise funds” in the Qing Dynasty. , The new schools in various provinces were forced to slow down. Most of the reports on constitutional achievements are official articles, and financial constraints have become an important cause of constitutional government’s failure to act. The Qing Dynasty’s perfunctory rejuvenation of local schools caused criticisms and perfunctions in local provinces. The New Deal at the end of the Qing Dynasty showed a trend of shrinking and wandering because of the opium administration. This shows the complexity and variety of the interactive relations between the two sides