同治、光绪年间 ,清政府在几次大的赈灾中举办捐纳 ,收捐实职 ,并将这种措施在全国范围内推广。实施这种举措的主要原因 ,一为灾荒的空前严重 ,二为清政府财政的日益支绌。作为一时的应急措施 ,在短时期内是行之有效的 ,从长远的观点来看 ,这种措施对清政府来说无异于饮鸩止渴 ,尤其是收捐实职 ,危害更大 :其一 ,它使官场流品之滥达于极点 ;其二 ,使行贿受贿之风到处蔓延。同时 ,它也不可能从根本上解决清政府的财政问题 During the period of Tongzhi and Guangxu reign, the Qing government organized donations, donations and actual duties in several major disaster relief activities and promoted such measures nationwide. The main reasons for the implementation of such measures are the unprecedented severe famine and the second reason that the Qing government’s fiscal deficit has become increasingly stringent. As a temporary emergency measure is effective in a short period of time, from a long-term point of view, the measure for the Qing government is tantamount to drink quench thirst, especially in real income, more harmful: First, it So that the bureaucratic flow of goods at the extreme; secondly, to bribery spread everywhere. At the same time, it can not fundamentally solve the Qing government’s financial problems