咸丰年间山西捐输问题研究  

Research on the Issue of Donations in Shanxi during the Xianfeng Reign

作　　者：刘锦增 袁润龙 LIU Jinzeng;YUAN Runlong(School of Economics and Management,Shanxi University)

机构地区：[1]山西大学经济与管理学院,太原030006

出　　处：《清史研究》2025年第2期78-91,共14页The Qing History Journal

摘　　要：咸丰年间,受太平天国运动影响,作为清廷税赋重地的南方诸省相继陷入财政困境。战争损耗清廷重要财源的同时,也对清廷财政协济能力提出严峻挑战。战争之初,为预筹军费,清廷谕令广开捐输,将筹措军饷、维持财政运转的希望寄托于山西等少数省份。咸丰时期山西官绅商民累计捐输828余万两,其中咸丰三年开办的河东盐商捐输共收款303万余两之巨,绅商群体成为咸丰年间山西捐输的主体力量。山西捐输所得款项大部分解交部库及协济外省,留省自用者极少。总体来看,咸丰年间山西捐输有效地接济了彼时尚属空虚的部库,对维持财政运转、接续国家财源具有重要意义。Affected by the Taiping Rebellion,the southern provinces,which were important tax collection areas for the Qing court,fell into financial difficulties during the Xianfeng reign.The war consumed important financial resources and posed a severe challenge to the Qing court’s ability to provide financial assistance.At the beginning of the rebellion,the Qing court issued an order to solicit donations widely to defray military expenses,and placed its hope of raising military pay and maintaining financial operations on a few well-developed provinces such as Shanxi.During the Xianfeng reign,Shanxi officials,gentry,merchants and civilians donated a total of more than 8.28 million taels,of which the Hedong salt merchants’ donations provided more than 3.03 million taels.The gentry and merchants became the main source of Shanxi’s donations during the Xianfeng period.Most of the funds raised by Shanxi’s donations were handed over to the Ministry of Finance and were used to assist other provinces,and very little was kept in Shanxi for its own use.Overall,Shanxi’s donations during the Xianfeng period effectively assisted the empty coffers of the Ministry of Finance and were of great significance to maintaining financial operations and preserving the country’s financial resources.

关 键 词：咸丰年间 财政 山西 捐输 

分 类 号：K252[历史地理—历史学]