清代中叶财税亏空的原因探析与当代启示  

Analysis of the Causes of Fiscal and Tax Deficits in the Middle Qing Dynasty and Modern Enlightment

作　　者：刘绪义[1] Liu Xuyi

机构地区：[1]国家税务总局税务干部学院(长沙)

出　　处：《财政科学》2023年第6期138-147,共10页Fiscal Science

摘　　要：本文从清朝中期呈现出的巨大财税亏空入手,深入分析后认为,表面上看来,是由于清朝中央集权的财政制度和吏治腐败造成的,然而无论是从清朝的财税改革立法防闲,还是从吏治整顿的效果来看,都无法根治。深究起来,清朝中叶财税亏空的深层原因是陈旧的财富观及其落后的财税治理观念,以及与国家发展不相匹配的财税治理能力,监督机制与吏治腐败只是催化剂。本文通过对这一机理形成原因与后果的细致分析,提炼出对现代财税治理的重要启示。This article starts with the huge fiscal deficit in the middle of the Qing Dynasty,and deeply analyzes that,on the surface,it is caused by the fiscal system of the Centralisation Qing Dynasty and the corruption of the officials,but whether from the perspective of the fiscal reform and legislation of the Qing Dynasty,or from the effect of the rectification of the officials,there is no radical cure.In depth,the deep reasons for the fiscal and tax deficit in the middle of the Qing Dynasty were the outdated wealth concept and outdated fiscal and tax governance concepts,as well as the fiscal and tax governance capabilities that were not matched with the country's development.The supervision mechanism and bureaucratic corruption were only catalysts.This article provides important insights for modern financial and tax governance through a detailed analysis of the causes and consequences of this mechanism.

关 键 词：财税亏空 财税治理 税收职能 财税史研究 

分 类 号：F811.9[经济管理—财政学]