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清初承袭明后期的“一条鞭法” ,对地方财政实行分级分类定额包干体制 ,同时大幅度删减地方财政预算 ,使各级地方政府职能趋于萎缩。清中叶推行的“耗羡归公”与“养廉银”制度 ,原是为了弥补各级政府办公经费之不足 ,但由于此后盛行“就廉摊捐” ,使之名存实亡 ;另一方面 ,由于清后期对地方存留经费实行全省统一结算制度 ,使基层政府失去了财政自主权。晚清地方财政主要依赖于捐纳与厘金 ,强化了地方政府的某些职能 ,但同时也促进了绅商一体化 ,推动了基层社会的自治化进程。
In the early days of the Qing Dynasty, it inherited the “one whip method” in the latter part of the Ming Dynasty, implementing a system of grading and quota system for the classification and classification of local finance, while substantially reducing the local budget so that the functions of local governments at all levels tended to shrink. In the middle of the Qing dynasty, the system of “consumption of envy of the public” and “system of raising silver” was originally designed to make up for the lack of government funding at all levels of government. However, due to the prevalence of " The implementation of the provincial unified settlement system for the funds left by the localities has left the grassroots governments with financial autonomy. In the late Qing Dynasty, local finance mainly relied on donation and likin, strengthened certain functions of local government, but also promoted the integration of gentry and merchant and promoted the process of the self-government of grass-roots society.