协饷制度是清代财政运行的中心环节 ,由中央政府饬令各省在省际之间协拨 ,分为定时定额的经常性拨款和紧急的临时性拨款。本文所称西征协饷即是在历年各省应协甘饷的基础上的战时及善后拨款 ,但由于晚清财政连年亏空 ,中央政府调度失灵 ,协饷制度无法得以正常运行。随着西征战略的确定以及新疆战事的展开 ,清政府在催饷无着的情况下 ,不得不变通协饷制度的运行方式 ,并在举借内债成效不大时 ,转而据左宗棠所请 ,以应协甘饷为担保 ,通过海关举借外债作为协饷饷源 ,从而保证了西征协饷如期如数地解往西北大营。 The system of pay rates is the central link in the financial operation of the Qing Dynasty. The Central Government has ordered all provinces to call for assistance in the interprovincial provinces. The system is divided into regular fixed-term recurrent allocations and emergency temporary allocations. The “Western Expense”, as mentioned in this article, refers to wartime and after-care funding on the basis of the association’s annual pay rates. However, due to the continuous shortfall of finance in the late Qing dynasty, the central government’s scheduling failed and the system of pay rates failed to operate normally. With the determination of the Western Expedition Strategy and the launching of the war in Xinjiang, the Qing government had to change the mode of operation of the system of paying rates without any hurried revaluation. When the internal borrowing was not effective, the Qing government shifted to Zuo Zongtang As requested by the Association for the payment of gratuities, the foreign debt was levied by the Customs as a source of citing rates, thereby ensuring that the Western Expeditions and Grants would be dispatched to the Northwest Camp as scheduled.