清末盐斤加价与财权关系的转变  

The Increase of Salt Price and the Change of Finance Rights in Late Qing Dynasty

作　　者：李丽霞[1,2] 

机构地区：[1]华中师范大学中国近现代史所,湖北武汉430079 [2]河南师范大学历史文化学院,河南新乡453007

出　　处：《历史教学（下半月）》2015年第1期58-66,共9页History Teaching

基　　金：国家社科基金青年项目相关成果;项目编号:09czhs013;河南省教育厅人文社科项目成果;项目编号:2014-qn-328;河南师范大学2013年教育科学项目相关成果

摘　　要：清末鸦片税成为政府收入的大宗之一,随着新政中鸦片禁政的实施和晚清财政支出的进一步膨胀,清政府面临严重的财政危机。为抵补鸦片税收,解决财政困境,清政府在印花税等措施不力的情况下,提出盐斤加价,各地督抚反应表现为反对盐斤加价、再加价、延期加价、另筹他法抵补等方面,实则都是反对中央干涉地方财政,这是中央和地方"共处型"财政关系下,财权和职能下移的表现。在政府整顿财权,以期重新集权于中央的过程中,中央和地方"争权型"的财权关系日趋突出。盐斤加价实施的实际效果,清廷不但没有达到集权的目的,反而造成了地方各省和中央的进一步隔阂,人民负担更加沉重。In late Qing Dynasty, opium tax became one of the most important revenues. With the ban of opium in New Deal politics and expansion of fiscal expenditure, Qing Dynasty had faced serious financial crisis. In order to solve the financial difficulties, Qing Dynasty presented the idea of increasing salt price. But local governors opposed the increase of salt price, couple increase and deferred increase, which meant financial rights and functions go down under the coexistence of central and local finance. Central and local ＂power struggle＂type of financial relation became increasingly prominent. The implementation of the increase of salt price didn＇t lead to Qing＇s centralization, but caused further alienation of local and central and increased people＇sburden.

关 键 词：盐斤加价 抵补药税 权利博弈 财权关系的转变 

分 类 号：F812.9[经济管理—财政学] K249[历史地理—历史学]