清代前期粤海关监察制度特点简析  

The Supervisory System of the Canton Customs in the Early Qing Dynasty

作　　者：罗亮亮 

机构地区：[1]广州海关

出　　处：《海交史研究》2018年第1期103-108,共6页Journal of Maritime History Studies

摘　　要：清代前期的监察制度是一种以权制权、纠举不法的政治调节和制衡机制,在巩固封建专制统治、维护纲纪、保持官员廉洁性上发挥了重要作用。粤海关作为大清海关的代名词,先后形成了督抚稽查、税收考核、三簿册考核、禁令规定等制度,是具有一定的封建专制特色和强大的权力制约功能的,也是当代海关监察制度发展的雏形,其有益经验值得借鉴和运用。The supervisory system in the early Qing Dynasty was a system of political adjustment and counterbalance mechanism that restricted power and corrected illegal activities. It played a significant role in consolidating the feudal autocracy,safeguarding disciplines and preventing corruption. As a representative of the Qing Customs,Canton Customs developed a supervisory system of inspection,tax assessment,account book evaluation,prohibition and so on. This system featured the strong power of restriction of the feudal autocracy. Nevertheless,it was a prototype of the modern customs supervision system. There are experiences that are worth learning and putting into practice.

关 键 词：清前期 粤海关 稽查 考核 禁令 

分 类 号：K249[历史地理—历史学]