晚清海防专款筹议述论  

A Study on the Consultation of Raising Special Coastal Defense Funds

作　　者：陈先松 

机构地区：[1]江苏师范大学历史文化与旅游学院

出　　处：《社会科学》2018年第3期138-146,共9页Journal of Social Sciences

基　　金：江苏省社科基金"晚清财政困境下的海防经费研究"(项目编号:14LSC004)的阶段性成果;江苏高校"青蓝工程"(项目编号:QL2017002)资助

摘　　要：1874年,总理衙门发起海防大讨论,其重要目的之一,就是集合沿海沿江督抚和中央高级官员的才智,寻求在晚清财政困境中筹措大宗海防专款的办法。然而,绝大多数官员固守传统的财政理念,不愿对既有的财政收支作重大调整,或将筹款问题推诸中央,或直言无款可筹,或空言整顿税厘和节流方案而没有切实办法,反对英翰李鸿章等增加盐厘、洋药厘以及王文韶整顿盐税的方案等。总理衙门最终屈从于内外官员的主流财政思想,导致海防专款的筹议敷衍了事。总理衙门虽标榜海防专款每年约400万两,但其原拨数额仅350余万两,而且没有解决财源问题,自划拨之始就已种下拖欠的恶果。过多地强调地方督抚权力的上升,并不能揭示海防专款长期短解的根源所在。Zongli Yamen launched the great debate on sea defense in 1874,whose purpose was to consult with local governors and central authorities for raising special coastal defense funds in serious financial difficulties.However,owing to traditional fiscal concept,most participators were not prepared to reform financial revenue and expenditure for coastal defense construction.They shifted the blame by passing the fundraising issue to central government and putting forward some idealistic proposals to be against positive fiscal policy such as increasing salt tax etc.at last,Zongli Yamen only made a perfunctory effort to raise special coastal defense funds in the mainstream financial ideals.As a result,the special coastal defense funds had indicated the payments in arrears for shortage of financial resources at the very start.It is not likely to clarify the shortage of special coastal defense funds by paying more attention on the local authority＇s rising before the first Sino-Japanese war.

关 键 词：海防专款 筹议 总理衙门 地方督抚 

分 类 号：K252[历史地理—历史学]