晚清厘金在地方“善后”中的支出及影响——以浙江省为个案的研究  

The Influence of the Expenditure of Likin for Local Post-war Reconstruction in Late Qing Dynasty——Taking Zhejiang Province for Example

作　　者：侯鹏[1] 

机构地区：[1]华东师范大学人文社会科学学院,上海200234

出　　处：《江西财经大学学报》2010年第1期109-115,共7页Journal of Jiangxi University of Finance and Economics

基　　金：国家清史工程项目"典志.厘金篇"(200510120204028);教育部人文社会科学研究项目"近代常关研究"(07JA770022)

摘　　要：虽然厘金在太平天国战争后逐渐演变为一项经常税,但对其地方支出实情较少研究。考察浙江厘金在战后地方重建过程中的支出情况,围绕着厘金加收的使用,地方官绅权力相互渗透,以不同于以往的方式共同致力于地方社会的重建,这从一个侧面显示了太平天国战后地方财政活动膨胀的具体形态。Although likin was gradually evolved into a regular tax after Taiping rebellion,there was little study about its’ local expenditures.We explore how the likin was used and added in the post-war period and how the local magistrates and gentries infiltrated into into each other,and worked together by a different means for the reconstruction of the local community,which showed the specific expansion of local financial activity after Taiping rebellion.

关 键 词：厘金 地方财政 晚清 善后 

分 类 号：F129[经济管理—世界经济]