清朝咸同时期的政府借债  

Borrowing Money by the Government in the Xianfeng and Tongzhi Times

作　　者：倪玉平[1] Ni Yuping

机构地区：[1]清华大学人文学院历史系,北京100084

出　　处：《清华大学学报（哲学社会科学版）》2022年第2期113-121,215,共10页Journal of Tsinghua University(Philosophy and Social Sciences)

基　　金：国家社会科学基金重大项目“清代商税研究及其数据库建设(1644—1911)”(16ZDA129)。

摘　　要：咸丰同治时期,清廷面临巨大财政压力,不得不实行一系列的常规和非常规搜刮措施。在此过程中,政府屡次欲通过原有的捐输激励机制,以允诺逐年还款或者事后还款的方式,诱导富户借债纾难,但实际效果并不理想,事后也未见清廷有还债记录。清廷甚至想出提前预收来年钱粮的“预征”,实为变相加赋的“借款”。对内举债无法获得成功,清廷的向外举债却屡次展开。由于传统、文化和制度等方面的差异,咸同时期的政府借债步履蹒跚,与西方的大规模长时段借债实践形成鲜明对比。During the reigns of Xianfeng and Tongzhi, the Qing Government was faced with enormous financialpressure and had to implement a series of conventional and unconventional financial measures. In thisprocess, the government repeatedly tried to use the original donation incentive methods to borrow moneyfrom rich families, with the promise to repay them year by year or afterwards. However, the effect was notideal. The Qing Government even carried out the policy to tax the land in advance, which was actually a loan in a disguised form. With the failure of internal borrowing, the Qing Government’s external borrowingachieved success. It was because of the differences in tradition, culture and system.

关 键 词：咸同时期 内债 捐输 外债 

分 类 号：F812.5[经济管理—财政学] K252[历史地理—历史学]