禁盘剥与纾民困:晚清时期钱粮捐税监督制度主张疏论  

Prohibition of Exploitation and Alleviation of People’s Difficulties:A Brief Argument for Advocating Supervision of Money and Grain Taxes in Late Qing Dynasty

作　　者：肖高华 Xiao Gaohua

机构地区：[1]贵州财经大学经济学院,贵州贵阳550025

出　　处：《中州学刊》2023年第6期145-152,共8页Academic Journal of Zhongzhou

基　　金：国家社会科学基金重大项目“近代中国监督制度资料整理与研究”(18ZDA199)。

摘　　要：针对官吏的钱粮捐税盘剥,晚清时期各界人士试图通过规范钱粮捐税征收制度、严禁官商勾结、防止官员舞弊以纾民困,最终达到缓解国家政权与地方社会紧张关系的目的。因受钱粮捐税监督制度本身缺陷以及征收制度不规范等因素的限制,钱粮捐税监督制度在实施层面上并未取得预期的效果,但无疑是从经济管理层面上寻求加强对官员的监督,以缓和国家政权与地方社会关系的有益探索。Addressing government officials exploiting money and grain taxes,in the late Qing Dynasty,personages of all circles at⁃tempted to make specifications for money and grain taxes system,prohibit collusion between bureaucrats and businessmen,as well as prevent officials from cheating to solve people’s difficulties,ultimately reaching the purpose of alleviating tense relationships between regime and local authorities.On account of some limitations like the flaws of the system itself and lack of law environment,this system didn’t achieve the desired result.However,it assuredly strengthened the supervision on government officials from economic manage⁃ment level,and it was also an beneficial thought to reduce tension between regime and local authorities.

关 键 词：晚清 钱粮 捐税 监督 

分 类 号：K25[历史地理—历史学]