光绪中期海防捐开办与财源分配研究(1884—1887)  

The Establishment and Distribution of Financial Resources of Coastal Defense Donations in the Mid Guangxu Period(1884-1887)

作　　者：许存健 XU Cunjian(School of History,Shandong University)

机构地区：[1]山东大学历史学院,济南250100

出　　处：《清史研究》2025年第2期92-104,共13页The Qing History Journal

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

摘　　要：光绪十年因中法战争清廷开办海防捐,户部、海军衙门、各省对海防捐款、办捐权限展开争夺。开办初期,户部希望专办海防捐,要求各省赈捐、军务捐停止,各省所收海防捐款听候部拨。执行过程中,各省纷纷请求截留海防捐款,以用于本省防务、善后、赈济等;同时部分省份还复开本省捐输,以求重新获得收捐权限,其中赈捐收捐价格甚至低于海防捐。战争结束后,海军衙门将海防捐从军务改为北洋水师建设。央地关系是影响晚清财政演变的重要因素,而海军衙门等新式机构的加入,使得清廷的财政运作变得更加复杂,财权纠葛也影响了海防捐的收捐成效。In 1884,during the Sino-French War,the Qing government established a coastal defense donation system.This led to a tussle between the Ministry of Revenue,the Office of the Navy,and various provinces over the control and allocation of these donation funds.Initially,the Ministry of Revenue sought exclusive control over the donations,demanding that provincial relief and military donations be halted and that all coastal defense donations be remitted to the central government for allocation.However,many provinces requested to retain these donations for their own defense,relief,and rehabilitation efforts.Some provinces even resumed their own donation drives to regain control over fundraising,with relief donations priced even lower than those for coastal defense.After the war ended,the Office of the Navy redirected the coastal defense donations from military operations to the construction of the Beiyang Fleet.The relationship between the central and local governments was a crucial factor influencing the evolution of finance in late Qing China.The involvement of new institutions like the Office of the Navy further complicated the financial operations of the Qing government,and disputes over financial power affected the effectiveness of the coastal defense donation system.

关 键 词：海防捐 光绪 中法战争 财政关系 

分 类 号：K252[历史地理—历史学]