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晚清的财政改制及相关制度转型,向来为学界所重视,对相关研究的评述,亦有不少成果。罗玉东认为清季处于“散权”状态,即政权原属君主,君主不能运用,散于地方当局之手,与地方政府用法律从中央分得一部分权力的“分权”绝异。1彭雨新的研究揭示了清季财政变动的关键点,即是奏销制之败坏、清廷统一财政机构之努力、清理财政与国地两税之划分,但并没有对这些制度本身的变化作进一步研究。2陈锋总结了相关研究,认为在80年代之前,研究者主要关注财权的下
The late Qing financial restructuring and the restructuring of the relevant system have always been valued by academic circles. There are also many achievements in the review of relevant research. Luo Yudong believes that the Qing Dynasty is in a state of “scattered power”, that is, the former sovereign power can not be used by monarchs, scattered among local authorities, and the “decentralization” differentiated by local governments as part of their power from the Central Government . 1 Peng Yu’s new research reveals the key points of the fiscal changes in the Qing dynasty. That is, the corruption of the system of sales and marketing, the efforts of the Qing government to unify the financial institutions and the demarcation of the two taxes between the fiscal and the state landings did not make any changes to these systems further research. 2 Chen Feng summed up the relevant research, that prior to the 1980s, the researchers focus mainly on property rights