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清末财政的严重恶化一方面成为推动清政府实施财政改革的重要原因,另一方面也从根本上遏止了其摆脱财政危机的活力机制。清末财政体制的改革主要表现为:改革行政管理体系,强化中央调控能力;设立银行,建立公库制度;整理全国财政,试办财政预算等。此次改革,一定程度上加强了中央财权的统一,促进了财政制度专业化和现代化的发展,但由于中央财政的下移,地方财政的做大,改革的力度和成效性不大。财政体制的改革并没有挽救日益衰微及至崩溃的清王朝。
On the one hand, the serious deterioration of finance in the late Qing Dynasty became an important reason for promoting the implementation of fiscal reform by the Qing government. On the other hand, it fundamentally deterred its vitality mechanism of getting out of financial crisis. The reform of the financial system in the late Qing Dynasty mainly manifested in: reforming the administrative management system, strengthening the central regulatory capabilities; establishing banks, establishing public stock system; arranging the national finance, trial budget. The reform, to a certain extent, strengthened the unification of central finance and the promotion of the specialization and modernization of the financial system. However, due to the downward movement of the central finance and the enlargement of the local finance, the intensity and effectiveness of the reform are not great. The reform of the fiscal system did not save the ever-decaying and collapsing Qing dynasty.