1上海江南制造总局是李鸿章创办的近代工业企业,创立于1865年6月(同治四年五月),比日本明治维新(1868年)还要早三年。2这个企业一开始就是官办企业,经费出自淮军的军费。从1867年,每年闽江海关洋税的二成投入企业,最初年四十余万两,到1894年为止,27年半之间,共投入闽江海关二成洋税1510余万两,用于厂房设备的投入约540余万两。这么高的投入,不仅在中国绝无仅有,就是在东亚也罕见。然而,研究洋务运动的历史学家樊百川先生惊异 1 Shanghai Jiangnan Administration of Manufacturing is a modern industrial enterprise founded by Li Hongzhang. It was founded in June 1865 (Tongzhi four years in May) and three years earlier than Meiji Restoration (1868) in Japan. 2 The beginning of this enterprise is a government-run enterprises, funded by the military expenditures Huai Army. From 1867, every year, 20% of foreign tax in Minjiang Customs invested in enterprises. The first year was more than 400,000 taels, and by 1894, 27 and a half years, a total of 15,10 million taels of tax were applied to Minjiang Customs. In the plant equipment investment of about 540 million two. Such a high investment, not only unique in China, is also rare in East Asia. However, Mr. Fan Baichuan, a historian who studied the Westernization Movement, was surprised