北洋海军是中国第一支近代化海军，北洋海防建设是当时清政府边防建设的重中之重，对其研究更因其与洋务运动及中日甲午之战的密切关系而具有重要意义。本文拟从甲午战前二十年的清廷财政状况入手，探讨其时财政制度的弊端，及对北洋海防建设的不良影响。一、甲午战前二十年的 The Northern navy was the first modern navy in China. The construction of maritime defense in the Northern Ocean was the most important part of the frontier defense construction of the Qing government at that time and its research was even more important because of its close relationship with the Westernization Movement and the Sino-Japanese war of 1894-1895. This article intends to start with the Qing court financial situation in the two decades prior to the Sino-Ika War, discussing the shortcomings of the current financial system and the adverse impact on the maritime defense in the Northern Ocean. A, Jiawu twenty years before the war