摘要
永定河的岁修经费从道光朝开始不断减少,这与中央财政的困厄有密切的关系。曾国藩、李鸿章相继担任直隶总督后,岁修经费逐渐恢复,并曾出现快速增长。大工、另案等临时性工程经费,道光初以藩库拨款为主,道光后期和咸丰时期则主要依靠官员的捐纳。同治、光绪时期,练饷局、筹赈局经费所占的比重升高。从永定河河工经费的来源可以看出,清后期中央与地方财政关系的演变,在不同地区、不同事项中有着不同的发展过程。多种经费来源共同保障了永定河河工的进行,也体现出清代财政体制强大的适应能力。
After the Daoguang reign, the national fiscal situation gradually worsened, causing thecontinuous reduction of annual funding for the Yongding river. After Zeng Guofan and Li Hongzhang becamegovernors of Zhili, temporary funding of Yongding river came from the provincial treasury. During the Xianfengreign, the funds primarily came from official donation. During the Tongzhi and Guangxu reigns, the proportionof funds for military and relief expenditure increased. The source of funding for Yongding river demonstratedthat the evolution of the central and local fiscal policy during the late Qing dynasty had different developmentprocesses in different regions and on different issues. A variety of sources of funding jointly guaranteed of theimplementation of the Yongding river project and reflects the strong adaptability of the fiscal system of the Qingdynasty.
作者
许存健
XU Cun-jian(Department of History,Tsinghua University,Beijing 100084,China)
出处
《北京社会科学》
CSSCI
北大核心
2018年第12期31-40,共10页
Social Sciences of Beijing
基金
国家社会科学基金重大项目"清代商税研究及其数据库建设(1644-1911)"(16ZDA129)
关键词
清后期
永定河
经费
财政关系
the late Qing period
the Yongding river
funding
fiscal
