论清末财政制度的改革及其作用  

On Reformation in the Financial System and its Effects in the End of the Qing Dy nasty

作　　者：张九洲[1] 

机构地区：[1]河南大学历史文化学院,河南开封475001

出　　处：《河南大学学报（社会科学版）》2002年第4期51-57,共7页Journal of Henan University(Social Sciences）

摘　　要：清末财政制度的改革主要表现在 :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。推动财政制度改革的原因 ,除了清末“新政”和“宪政”运动的需要推动外 ,近代资本主义经济的发展和西方资本主义经济学说的影响以及国内爱国运动的推动也是不可忽视的重要因素。此次改革 ,在一定程度上加强了中央的财政权力 ,促进了晚清财政制度现代化的发展 ,而且为民初财政的管理也培养了一批有用人才。但改革并不顺利 。The reformation in the financial system at the end of the Qing Dynasty mainly includes the following aspects: to strengthen the regulating ability of the central government by reforming the administration system; to establish the system of national treasury through building banks; to try to do fiscal budget b y regulating the whole country's finance and so on. There are many factors which push the reformation in the fiscal system. Besides the demands from 'new admin istration' and 'constitutionalism movement' at the end of the Qing dynasty, t he d evelopment of capitalist economy in modern history, the influence of Western cap italist economics and the patriotic movement at home can not be neglected. The r eformation, in some degrees, strengthened the financial power of the central gov ernment, facilitated the development of financial modernization in the late Qing Dynasty, and cultivated many talents of fiscal management at the beginning of t he Republic of China. However, the reformation didn't go well and lessons were p rofound.

关 键 词：财政制度 作用 财政改革 现代化 清朝末年 公库制度 财政预算 财政科层 管理体制 国家预算编制 

分 类 号：F812.9[经济管理—财政学]