“发覆见宝璧”:晚清战时财政协济研究散论  

“Discovery of the Values”: A Study on the Wartime Finance of Inter-Provincial Supporting Allocation in Late Qing Dynasty

作　　者：刘增合 LIU Zenghe

机构地区：[1]暨南大学文学院历史系

出　　处：《暨南学报（哲学社会科学版）》2018年第8期105-120,共16页Jinan Journal(Philosophy and Social Sciences)

基　　金：国家社会科学基金重点项目"晚清财政管控的制度演进与治国理财能力研究"(批准号:17AZS008)

摘　　要：晚清战时财政协济问题是一个兼涉多学科的复杂问题,需要拓展视野以"发覆"、"猎奇"心态重新梳理新旧文献,刻意追求精密化研究,尽力捕捉历史关键环节的复杂信息。发覆之道重在信守整体史观,避免分科治史局限,贯通战时财政协济与非财政问题有机结合,秉持"人是历史最具活力的因素"理念,注重长时段、中时段和瞬间事件的连缀贯通。该研究在晚清战时财政变制效果测定、变革主体的作用估价、战时财政资源的调融与配置等数个方面有较大进展。整个研究将"发现历史"理念落实在制度史研究上,重在呈现制度变革链条环节的独有结构和个性化色泽,以俯瞰整个制度运作的独特模式,这一研究尝试具有别样价值。The issue of wartime finance of the inter-provincial supporting allocation is very complicated during the Late Qing period,in which multiple disciplines are involved in.We need to expand our vision,study the old and new documents again with an attitude of seeking“discovery”and“novelty.”We need to pursue the accurate study deliberately,seek the complicated information of the critical periods in history with the uttermost efforts.The way of“discovery”focuses on stressing the overall historical viewpoint so as to avoid limitinghistorystudy toonly one field.We need to promote the combination of wartime finance of inter-provincial supporting allocation and the non-finance affairs,insisting on the idea that“people is the most dynamic factor”and the links of the long-term,mid-term,and short-term incidents.This study focuses on the effect of reform of wartime finance in Late Qing Dynasty,assesses the influence of the agents responsible for the reform,and inspects the coordination and combination of the wartime financial resources and so on.The study conducts the research of political system history with the theory of“history discovery”and focuses on special structure of the system reform and its own characteristics,so as to identify the special mode of the operation of the whole institution.The article tries to use this research approach,which is different from others and is significant.

关 键 词：晚清财政 战时财政 协饷 制度 

分 类 号：K252[历史地理—历史学]