摘要
清中后期,由于固化的财政体制与社会经济发展之间的结构性矛盾,加之统治者应对方策失当与吏治败坏等因素的交互作用,地方亏空不可遏制地蔓延与恶化。官僚系统无法突破既有财政体制框架,只能通过制度间的内在转化,将财政压力通过蠲缓制度疏导和转嫁。但钱粮蠲缓之宗旨却与实际效果发生背离。
Because of mutual affection of the contradiction between the fixed financial system and social economy develop-ment,the rulers’policy misconduct and corrupt bureaucracy,the serious local fiscal deficit gradually spread to the whole coun-try in the middle and later Qing Dynasty.Officials could not break through the fixed finance system,and only utilized inner transformation between different systems.They relieved the fiscal pressure by the system of avoiding or suspending land tax col-lection,which led to the separation between the principle and effect of that system.
出处
《安徽史学》
CSSCI
北大核心
2014年第6期51-61,共11页
Historical Research In Anhui
关键词
清中后期
亏空
钱粮蠲缓
积欠
the middle and later Qing Dynasty
fiscal deficit
avoiding and suspending land tax collection
tax arrears
