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作 者:武勇 Wu Yong
出 处:《中国经济史研究》2024年第1期95-106,共12页Researches in Chinese Economic History
基 金:国家社会科学基金重大项目“明清盐政与边疆治理研究”(项目批准号:23&ZD245)的阶段性成果之一。
摘 要:同治二年(1863),清廷为直隶练兵筹议设立固本军饷,后议定十省解送军饷至直隶藩库。固本军饷的设立正是咸同时期中央财权下放之后,中央与地方博弈的结果。最初固本军饷以协饷的形式解送直隶藩库,各省并未予以足够重视,结果欠解严重,甚而影响到直隶练兵计划的实施。三年后,为加强畿辅军事防卫,清廷不得不做出改变,将固本军饷改为固本京饷,直接解送户部,同时收回直隶藩库的支配权,并重订直隶练兵章程。从固本军饷到固本京饷变动的基本动因,一是中枢对加强辅军事力量的重视,二是清廷遵照不同制度逻辑筹解军费有不同的成效。In the second year of Tongzhi(1863),the Qing government proposed to establish a special fund for military training in Zhili Province,and subsequently decided to have the military expenses paid by the ten provinces to the provincial treasury of Zhili Province.The establishment of this fund was the result of consultation between the central and local governments after the decentralization of central financial power during the Xianfeng and Tongzhi periods.Initially,this fund was sent to the provincial treasury of Zhili Province in the form of assistance.However,due to insufficient attention from the provinces,the military expenses were seriously insufficient,which seriously affected the implementation of the military training plan in Zhili Province.Three years later,in order to enhance the defense capability of the capital,the court had to make changes and directly send the funds to the Ministry of Revenue,withdrawing the control of the fund from the provincial treasury of Zhili Province,and adjusting the military training plan in Zhili Province.The main logic behind this change is:first,the central government prioritizes strengthening the armed forces of the capital;secondly,based on different institutional logics,the Qing government has different effects in raising funds.
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