财政视角下洋务运动与明治维新的比较研究  

Comparative Study on Westernization Movement and Meiji Reform from the View of Public Finance

作　　者：刘济勇[1] 张楠[1] 

机构地区：[1]中南财经政法大学财政税务学院,武汉430073

出　　处：《西部论坛》2013年第2期95-101,共7页West Forum

基　　金：中央高校基本科研业务费资助项目暨中南财经政法大学研究生创新教育计划(2012B0302);湖北省人文社科重点研究基地湖北地方税收研究中心课题基金资助项目(sszx201204)

摘　　要：洋务运动前的中国和明治维新前的日本财政状况相似,都遇到了财政危机。由于两国在变革前政治、经济的差异以及两国改革指导思想和领导力量的不同,清政府的洋务运动并未进行政治体制的改革,财政体制也仍然是封建制度下的管理方式,只是把中央政府的财权下移,最终没有带来财政状况的改善,反而加剧了财政危机;而日本政府的明治维新改革是全方位的,进行了相对彻底的政治体制改革,改革俸禄制度以减少财政支出,改革地税以增加财政收入,扶持民间资本以开拓新税源,最终化解了财政危机,并建立了新的有利于资本主义生产方式发展的财政体制。The financial situation in China before Westernization Movement and the financial situation in Japan before Meiji Reform were similar and confronted financial crisis. Because of political and economic difference before the reform of the two countries, and because of the difference in reform guiding ideas and leading capacity of the two countries, Westernization Movement of the Qing Dynasty did not conduct political system reform, its financial system was still the management style under feudal system, the Qing Dynasty only decentralized its financial right, which finally did not bring about financial situation change but intensified financial crisis, however, Meiji Reform of Japanese Government is overall, conducted relatively thorough political system reform, reformed salary system to reduce financial expenditure, reformed land tax to increase financial revenue, supported civil capital to exploit new tax sources and finally solved financial crisis to have set up new financial system conducive to capitalist production mode development.

关 键 词：洋务运动 明治维新 近代化 社会变革 政治体制改革 财政体制改革 财政收支状况 财政危机 民间资本 民用企业 

分 类 号：F812.9[经济管理—财政学] F813.13