清末西式财税理论中土融适、移植及其价值再审视  

The Chinese Transformation of Western Finance and Taxation Theory during the Late of Qing Dynasty

作　　者：毕学进 马金华[1] Bi Xuejin;Ma Jinhua

机构地区：[1]中央财经大学中国财政史研究所

出　　处：《中国经济史评论》2022年第2期17-37,共21页China Economic History Review

摘　　要：清末财政渐趋不敷,知识分子引介西式财税理论以谋求财政转型。为了减少传播阻力,他们提出西式财税理论乃是源于中土:即西式预算理论来源于成周九式,而央地两税理论则来源于汉唐上计留州。如此调适之后,很快引起枢臣注意,中央随即酿了新式预算试办与央地财政划分。然而,受限于中国的制度土壤与文化差异,这种经调适后的新式财税理论嫁接到中土后很快“水土不服”。知识分子欲从西式预算中规制清廷的靡费无度与暴敛横征,封疆要员则从西式财税理论中寻找地方财政的合理依据,中央却从数千年的集权理财观中寻找学理证据以规复财权一统,对于西式财税本源之“立宪”却是隔靴搔痒,实无推进。这也导致清末中国的预算与两税划分尝试基本“无果而终”。因此,清末西式财政转型践行的历史价值,不应被高估。At the end of the Qing Dynasty,the finances were in short supply.Intellectuals introduced Western fiscal and taxation theories to seek fiscal reform.In order to reduce the resistance,they proposed that the Western fiscal and taxation theory originated in ancient China:Western budget theory originated from the Zhou Dynasty's financial management philosophy,while the central and local two-tax theory originated from the Han and Tang Dynasty's SHANGJI and LIUZHOU.After such adjustments,it quickly attracted the attention of high-ranking officials of the central government,and they immediately formulated a new budget trial and the fiscal division between the central and local governments.However,limited by China's institutional and cultural differences,adjusted new fiscal and taxation theory soon became"unacceptable"after being grafted to China.Local and central high-ranking officials have launched fierce quarrels over financial rights,but the constitutional theory of Western finance has not attracted much attention.This led to Chinese attempts to divide the budget and two taxes in the late Qing Dynasty basically"no avail."Therefore,the historical value of the practice of Western fiscal reform in the late Qing Dynasty should not be overestimated.

关 键 词：预算 财政分权 两税 黄遵宪 

分 类 号：F812.9[经济管理—财政学]