晚清赋税征缴征信系统的建设  

The Building of a Credit Records System in Late Qing Tax Collection

作　　者：李光伟[1] 

机构地区：[1]教育部高等学校社会科学发展研究中心,助理研究员北京100080

出　　处：《历史研究》2014年第4期68-85,190,共18页Historical Research

基　　金：教育部人文社会科学重点研究基地重大项目"清代减灾救荒事业研究"(项目号2009JJD770030)资助

摘　　要：光绪年间,面对清中期以来日益严重的积欠与亏空问题,清廷将民间慈善机构行之有效、成熟完善的财务公开机制——征信录模式引入赋税征缴领域,制定并推行钱粮征信册制度,以革除官吏中饱,增加财政收入。中央与地方几经博弈与调适,钱粮征信册之造办工作逐渐步入正轨。钱粮征信册在举办的十余年间,遭遇了成本虚耗、技术落后、工匠短缺、造册滋弊、民众智识文化水平低、田赋管理混乱、官僚敷衍因循等诸多因素的阻滞,以失败告终,这表明清廷已无法通过制度创新剔除钱粮经征积弊。During the Guangxu reign period,the Qing court,facing debt and deficit problems that had become increasingly serious since the middle of the dynasty,introduced into a credit records model into tax collection.This was an effective,sophisticated and well-constructed system of public disclosure of financial information used by civilian charities.The government formulated and implemented the system of land tax records to prevent officials from lining their own pockets and to increase fiscal revenue.After several rounds of gaming between the central and local governments and some adjustments,the management of the land tax records got under way.But during the ten odd years of its operation,the system suffered from wasteful expenditure,backward technology, shortage of craftsmen, fraudulent records and malpractice, the population's low standard of education and knowledge,mismanagement of the land tax and bureaucratic paper-shuffling,all of which hindered the system and led to its eventual failure.This demonstrated that the Qing court was unable to eliminate the malpractices that were deeply rooted in its land tax collection through institutional innovation.

关 键 词：晚清 赋税征缴 信息公开 钱粮征信册 

分 类 号：F812.9[经济管理—财政学] K252[历史地理—历史学]