晚清户部与外省革除钱粮积弊之论争  

Study on the Debate of Removing Land Tax Disadvantages between the Ministry of Finance and Provinces in the Late Qing Dynasty

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

出　　处：《史林》2018年第3期111-122,220,共12页Historical Review

基　　金：中国博士后科学基金第九批特别资助项目"清代田赋蠲缓与财政积欠研究"(项目编号:2016T90006)阶段性成果

摘　　要：清中后期,巨额积欠与钱粮短征严重影响清廷财政收入。光绪前期,在户部主导与清廷支持下,一场关于革除钱粮积弊的大讨论在全国展开。户部指陈钱粮缺额多为官吏中饱,致弊之因在于报荒不实、报灾不确、捏完作欠、征存不解、交代延宕。外省官员或部分承认,或笼统含混,或完全否认本地存在户部所指五弊。但外省钱粮征收确有诸多弊端,钱粮缺额直至清末仍未改观。此次论争显示出户部与外省在钱粮整顿上的分歧,隐含着错综复杂的纠葛与矛盾,严重影响了晚清财政改革的实效。The arrears and land tax shortfall seriously affected the financial revenue of the Qing government since the middle and late Qing dynasty. A big debate of removing land tax disadvantages which in the dominance of the Ministry of Finance and the support of Qing government spread across the country in the early stage of Guangxu reign. The Ministry of Finance thought land tax shortfall was caused by official corruption,including the wasteland and disaster were not real,making the people owe,collecting tax but no surrender,replacement delay. The attitude of the provincial officials admitted partly,responded ambiguous,or denied completely the above five disadvantages. Local land tax collection had many disadvantages,and the land tax shortfall continued until the end of the Qing dynasty. The debate showed the disagreement between the Ministry of Finance and provinces on removing land tax disadvantages,and implied intricate disputes and contradictions,which seriously affected the effectiveness of financial reform in the late Qing dynasty.

关 键 词：晚清 财政 钱粮积弊 论争 

分 类 号：K252[历史地理—历史学]