清季赋税征信制度设计探论  

On the Credit Records System Design in Qing Tax Collection

作　　者：李光伟[1,2] 

机构地区：[1]北京大学历史学系,博士后研究人员北京100871 [2]教育部高等学校社会科学发展研究中心,助理研究员北京100871

出　　处：《史学月刊》2016年第6期109-118,共10页Journal of Historical Science

摘　　要：清代光宣年间,为革除赋税征缴积弊,中央和地方先后主张推行以征信册为载体的信息公开制度,拟定章程,设计册式,将赋税完欠信息公示于民。征信册在实施过程中,由于制度成本高于收益,设计不合理,加以户部过度依赖征信册,缺乏试点与配套改革,没有达到预期目的。征信册制度虽以失败告终,但其依据的信息公开原理却是治理官吏财政违纪的必由路径。The central and local governments implemented a credit records system successively to eliminate the malpractices that were deeply rooted in its tax collection during the Guangxu and Xuantong reigns. They formulated the articles and format of the credit records, and released the irfformation of finishing or owing tax to the public. The credit records system was failure in the end because of its cost was higher than the yield, design was not reasonable, the ministry of finance relied on it excessively,lack of experimental case and comprehensive reform. Although the credit records system failed, the principle of information disclosure was the only path to preventing officials from financial crime.

关 键 词：清季 征信册 制度设计 信息公开 

分 类 号：K252[历史地理—历史学]