道咸之际清政府办捐制度的转变  

The Evolution of the Official Selling System of the Qing Government during the Reign of Emperor Daoguang and Xianfeng

作　　者：许存健 Xu Cunjian

机构地区：[1]山东大学历史学院

出　　处：《历史研究》2024年第7期76-99,M0004,M0005,共26页Historical Research

基　　金：国家社科基金青年项目目“晚清捐纳制度变迁与财政治理研究”(23CZS052)阶段性成果。

摘　　要：道咸之际,清政府办捐制度出现从捐纳、捐输分立到两者合流,以捐输之名行捐纳之实的转变。第一次鸦片战争期间,河工、军务支出巨大,户部库储日减、难以统筹全局,不得不下放收捐权限,各省所开捐输得以按捐纳规则办理。捐输程序便利、价格较低、选补更优,战争结束后,各省频繁开办捐输筹款,促进地方财权扩张。随着太平天国运动爆发,各省捐输可按大捐、常捐办理,户部也设立捐铜局开办捐输,与各省争夺财源,捐输成为当时主要的办捐形式。地方自行设立捐局并增加多种杂捐,促使晚清财权不断下移,百姓负担进一步加重,捐输请奖实官也严重败坏吏治。During the Reign of Emperor Daoguang and Xianfeng,the official selling system of the Qing government,comprising separate categories of donations(Juanna)and contributions(Juanshu),underwent a transformation.The system merged,with contributions operating under the rules of donations.During the First Opium War,the expenditure on river projects and military affairs was massive,the Ministry of Revenue's balance was decreasing,and it was no longer able to deal with the country's finances well.Consequently,the central government delegated contribution implementation to local authorities,allowing provinces to manage these contributions according to donation regulations.Post-war,the contribution procedures were more convenient,coupled with lower costs and enhanced rewards,provinces frequently initiated contributions,thereby expanding their financial autonomy.The Taiping Heavenly Kingdom Movement further facilitated this trend,as provinces could implement both temporary(Dajuan)and regular(Changjuan)donations under the name of contributions.The Ministry of Revenue even established a contribution copper bureau to compete with local governments for financial resources,solidifying contributions as the predominant form of official selling.Local governments capitalized on this trend by establishing contribution bureaus on their own and imposing various supplementary taxes and levies.This downward transfer of financial power intensified during the late Qing period,imposing a heavier burden on the populace and facilitating corruption among officials obtaining their positions from contributions.

关 键 词：捐输 捐纳 第一次鸦片战争 太平天国运动 财政 

分 类 号：K252[历史地理—历史学]