晚清财政制度变革.doc

课题论文 财税制度现代化的开端： 晚清财政制度变革 姓 名： 院(系)别： 经济学院 专 业： 经济史 学 号： 2014年12月  摘 要 清朝财政到嘉、道年间已因多年来收支失衡，形致拮据。1840年鸦片战争爆发，战费支出浩大；战败后，英国侵略者借机敲榨巨额赔款，加重了清政府财政困难。内外交困，财政改革势在必行。 无论财政改革抑或革命，经济实力和财政管理体制的调整都起着十分重要的作用，而在中国最后一个封建王朝覆灭的过程中，与经济紧密联系的财政和与改革紧密联系的官吏，二者有机结合的财政管理体制改革无疑对晚清及后来中国政治经济社会的动态发展影响巨大。本文试图分析晚清时期财政制度、财政收支状况，探讨晚清中央政府财政管理体制改革的“势在必行又难行”、中央和地方财政管理体制的调整，晚清各种势力矛盾的激化，及财政变革深层原因和对其历史教训的思考。 关键词：财政制度；财政收支；财政变革 ABSTRACT Qing finances to Kerry, said years have been due to years of payments imbalances, shape-induced constraints. 1840 Opium War, fighting huge expenses; after the defeat of the British invaders took the opportunity to blackmail a huge indemnity, increased the Qing government financial difficulties. External and fiscal reforms. ???? Whether fiscal reform or revolution, the adjustment of economic strength and financial management system plays an important role, and the last feudal dynasty fell in the process, and closely linked to the financial and economic reform in close contact with officials in China, the two combine the financial management system is undoubtedly the late Qing Dynasty and later the dynamic development of Chinas political economy and society a tremendous impact. This paper attempts to analyze the financial system, fiscal balances the late Qing Dynasty, the late Qing to explore the central government financial management reform imperative and hard-line, the central and local financial management system of adjustment, the various forces in the late Qing Dynasty contradictions intensification, and the underlying causes of the financial reform and ponder their history lessons. Keywords: Financial institution; financial revenue and expenditure; financial reform 目 录 第一章 绪论 1 1.1背景 1 1.2文献综述 1 1.2.1国内综述 1 1.2.2国外综述 2 1.3主要内容和实现意义 2 1.3.1主要内容 2 1.3.2现实意义 2 第二章 内外交困的晚清财政变革 4 2.1晚清时期财政收支状况 4 2.2晚清财政结构变革 4 第三章 晚清财政变革的原因及历史教训 6 结 束 语 7 参考文献 8 绪论 1.1背景 清朝初年，由于明末王朝四十多年的残酷统治和满洲贵