清季外省财政机构通过裁局改制,经历了由纷乱无序到财权相对统一的重要转变。裁局改制前期注重节流主义,后期相对重视制度改变。光绪末年的财政改制主要是督抚司道的自发调整,宣统年间则是来自清廷“裁局改制”谕旨和度支部的督催。外省督抚虽遵照谕令实施变革,但却力图控制财政实权。度支部统一财政、强化各省藩司实权的愿望受到督抚的表面应付,实难如愿达到目的。由于机构整合过程中受到各种制度和人事影响,通过改制设立的省财政机构明显存在新旧杂糅的特征,在分科办事、职员构成和运行习惯上,未能与旧传统彻底区分。清廷和各省在财政机构的改制上,尚存在着“能力”与“努力”的各种约束,改制结果并不纯粹是积极的。 During the Qing dynasty, the financial institutions of other provinces experienced the important transformation from chaos and chaos to the relative unification of property right through the system reform. The system of adjusting the system at the early stage of reshuffling will pay more attention to throttling doctrine and the later will pay more attention to the system change. The financial reform in the end of the reign of Guangxu was mainly the spontaneous adjustment of Dushu Daoist Road and the reign of Xuantong in the Qing dynasty. Governors in other provinces, in accordance with the decree, implemented the change but sought to control the fiscal real power. The desire of the branch to unify finance and strengthen the real power of feudal governors in various provinces should be supervised by the supervisor and it is hard to achieve its goal. Due to the various systems and personnel involved in the process of institutional consolidation, the provincial financial institutions established through the restructuring obviously have the characteristics of old and new. They have not been able to make a thorough distinction between the old tradition and the sub-division work, staff composition and operating habits. The reform of the fiscal institutions in the Qing court and the provinces still contain various constraints of “capability” and “effort”, and the result of the restructuring is not purely positive.