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1.
《近代史研究》2021,(4):70-85
太平天国运动后,东南各省军费浩繁,应解贵州的协饷欠解严重。同治三年(1864),清廷将道府州县等实官收捐权收归户部,但在三年后允许贵州省继续开办,贵州省借机办理隔省捐输,赴外省推行实官捐以抵充协饷。贵州先后在湖南、四川、湖北、广东、广西、江苏、山东等省设立黔捐局,至光绪五年(1879),捐输所得超过2170万两。探究这一时期的贵州隔省捐输情况,可以看出作为传统财政收入的捐输在晚清财政体系中仍占重要的地位,同时可以透视清廷调剂省际财政的努力及其实际运行。  相似文献   

2.
王梅 《民国档案》2017,(1):56-66
各省设立国税厅筹备处是民初北京政府恢复财政秩序,解决竭蹶财局,同时建立新的中央与地方财政关系的重要举措。尽管遭遇来自各方面的反对与阻碍,各省国税厅筹备处于1913年中期多已初具规模,各项税收交接与整理事宜亦在有序进行。赣宁之役后,随着国税厅筹备处职权的扩充,各省国税整理取得相当进展,其权限问题却愈发凸显。焦灼的财政状况与成效甚微的制度建设使北京政府很快转向晚清的摊派思路,在全面规复旧额的前提下对各省实行包办,无形中却促使省集权得到巩固。于革命更始之际的此一财政改革成为民初中央与地方关系发展的重要转折。  相似文献   

3.
正捐输又称捐助、报效,是指臣民将个人财产捐献给国家的行为。中国历史上的捐输可追溯至汉唐时期,当时偶有发生;宋明时期的捐输主要集中于灾荒赈济。至清代,政府出台系列政策加以鼓励,不论是赈济、仓储、地方公共工程等地方公共事务,还是战时军需筹集,捐输均成为重要的经费来源,是地丁、盐课、关税等常规财政收入之外国家汲取社会财富的重要渠道,为政府在短期内筹集数百万两甚至数千万两白银提供了可能。对清代捐输的考察有助于我们重新评估清代的国家财政制度,反思清代国家与社会关系的演变。  相似文献   

4.
鸦片税收与清末练兵经费   总被引:1,自引:0,他引:1  
刘增合 《史学集刊》2004,2(1):34-42
晚清鸦片税厘的财政意义随着土产鸦片泛滥而日渐凸现 ,日俄战争以后 ,清廷亟亟以编练新军为急务 ,洋土药税收大量用于新军编练 ,军费赖其支持甚大。 1 90 6年鸦片禁政开始实行 ,尤其是 1 90 8年下半年各地实行缩期禁烟政策 ,土产鸦片税收缩减甚巨 ,练兵经费的筹措面临危机 ,各省与中央、度支部与陆军部等因军费筹解困难而迭生矛盾 ,政争不断。鸦片禁政本属良政 ,却因此造成财政和军事经费的困境 ,其影响之复杂可见一斑  相似文献   

5.
晚清中央与地方的财政关系--以外债为研究中心   总被引:1,自引:0,他引:1  
马金华 《清史研究》2004,18(1):94-101
晚清中央对地方财政监管的失控 ,财权的不断下移以致崩溃 ,构成中央与地方财政关系变化的基本态势。其间外债作为晚清财政的产物 ,一直伴随和影响着中央与地方权力的消长 ,并使得这一关系更为复杂和特殊。  相似文献   

6.
张瑞龙 《清史研究》2020,118(2):73-91
恩诏广额是明清科举考试中因皇帝特恩增加录取的一次性扩招名额。与生员学额和乡会试中额等逐渐成型的定额不同,恩诏广额是介于成型制度、习惯性规则和统治者的自由裁量之间的问题,显示了君主制与科举制的互动。本文旨在考察明清恩诏科举广额制度的原委及其具体实施和调整状况,以及背后因应的重大历史事件,概括恩诏广额的常例、定额和类型,探究明清两朝恩诏科举广额制度的异同与演变,以为进一步探讨明清科举制度的源流递嬗和明清政治异同,提供一特殊的观察视角。  相似文献   

7.
捐输是清廷镇压太平天国期间为弥补军费奇缺而采取的应急措施之一。这次用输活动问清朝以往的历次捐输相比,有以下几个明显特点,即声势大、范围广、人数多、集资快k江清近八一定程度上达到了预期的目的。也许是由于有关的史料发掘不够的缘故,迄全现在我国史学界对这次大规模的捐输活动尚无专文论列。我们在编纂《清政府镇压太平天国档案史料、一书小卜欣喜地发现了大量的有关捐输的档案史料,从而为我们研究这一课题创造了良好的条件。本文拟先就此次捐输的历史背景、捐输奖叙章程及中央官员的捐输情况作出探讨‘不当之处回治了指正。一…  相似文献   

8.
捐纳和捐输均为清代国家在常规财政收入之外汲取社会财富的重要渠道,但研究者往往将其混为一谈。二者在政策依据和政府反馈、款项收益、款项数额、道德色彩、财政管理等方面存在显著差异。与捐纳相比,捐输是臣民并非出于义务地将财产直接或间接捐献于国家,政府事后可能酌情奖励。清前期政府有时参照捐纳事例议叙捐输,嘉庆朝起政府比照捐纳事例为特定捐输制定细则,咸同以降各省所设捐局往往同时收取多种不同名目的捐输和捐纳,由此二者愈发不易区分。捐输的复杂制度变迁并未改变其与捐纳的差异,因此准确的概念界定、严格的区分和系统的制度比较是推动捐纳与捐输研究深化的必由之路。  相似文献   

9.
李鸿章是对晚清两淮盐政改革产生重大影响的关键性人物.在两江总督任上,他毅然选择大商人而放弃小商人,以捐输票本、循环转运和招商联保的方式确保税源;在湖广总督任内,出于地方利益的考虑,他又坚决维护原来力图加以改变的"川盐济楚"局面.由此可见,利益才是李鸿章施政决策的根本出发点.  相似文献   

10.
隆武帝在明清政权更迭、社会动荡的非常时期,为收拾人心,聚拢人才,稳定政权,抵御清兵南侵,宣布在福京、广东、广西、云南、贵州等省开科取士.福京乡试作为隆武帝的"龙飞首科",得到君臣的高度重视.然因郑芝龙等武臣的阻挠,原定隆武二年三月的福京乡试一拖再拖,最终于是年六月才在福京天兴府举行.文章根据大量史料,考知该科乡试主考官、同考官、提调官、监临官等部分职事官之姓名爵里;录取人数则在崇祯十五年所确定的福建乡试解额105名的基础上,"特旨广额七十名",后复试黜落4名,最终选拔录取举人171名.福京乡试开科不久,隆武政权即在清军强大的攻势下覆亡,但其选拔录取的一批科举人才,却对郑成功的抗清事业发挥了重要作用.  相似文献   

11.
The authors of this article argue that, in the absence of a well‐founded quota formula, the very basis of the creation of the IMF as an institution at the centre of international financial arrangements was flawed; that there is no clear rationale for the determinants of quota structures and their weighting scheme; and that the quota allocation as an instrument seeks to target too many objectives. As a result, large and arbitrary cross‐country variations exist in the relative impact of different determinants on the quota shares of different countries. The quota formulas therefore need to be reviewed and an alternative approach evolved, in which emphasis is placed on the size of the economy rather than its openness, along with efficiency parameters. The authors suggest some principles which might underpin redefined quota structures in support of a new financial architecture. They provide illustrative calculations using India as a case study, and trace the impact of the redefined quota structures against the backdrop of the impact of the Eleventh General Review on India’s quota position.  相似文献   

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清代“科举必由学校”,学额的分配实质上是国家政治资源和权力在县级政区的分配。清朝近三百年间,地方行政制度多有变化。厅制行政区划为清代独有,其形成是一个较长的历史过程;后有废县(州厅卫)置乡;还形成具有“分征钱粮”职能的分州、分县。不过,按照规制非州县不得设学校。通过统计和案例分析可知,为保证各地都有一定数量基层绅士(生员),减少不同地区的学额之争,产生了散厅、废县置乡、分州分县设学立额的现象。清代看似严格的学校学额制度,在地方实际运作中有一定的灵活度。又通过适当的变通,保证了国家政治资源和权力在地方的有效分配。  相似文献   

14.
根据嘉庆《大清会典事例》和不同年代刊印的《户部则例》中的记载,结合有关人口、灾害数据,恢复了清代常平仓粮食储额的空间格局。通过分析发现,康雍时期,各地常平仓粮食储额的确定,依据地区规模和人口数量,较为简单和整体划一;乾隆以来,常平仓储额在空间分布上呈现东部和西北地区高、中部和西南地区低的格局,它的形成受到了人口数量、受灾情况、地理条件、区域脆弱性和政治、军事等因素的影响,具有一定的合理性。  相似文献   

15.
Abstract

The simple case against the philosophic practice of exoteric writing is that it takes too long. Especially short of time are those who would contribute to or even attempt to keep up with the advance of what used to be called natural philosophy. The assumption of progress in science has been purchased with the relentless specialization of its practitioners. In theory transparent to inquiry, in practice specialized, science may be not just anti-exoteric but esoteric.  相似文献   

16.
Questions of power and competition have figured prominently in the expanding debate about Dalit assertion. This article moves beyond the rhetoric of caste wars to engage with the affective and emotional dimension of caste. The focus is on the urban environment, where caste unity is challenged by the centrifugal forces of urban living. The article demonstrates how Khatiks in Bhopal are reunited through a festival culture that straddles class differentiation, factional politics and generational gaps. The emerging formation signifies the continuing strength of caste sentiments in the city and demonstrates how Dalits create arenas for publicly declaring pride in their heritage both within and beyond the political arena.  相似文献   

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There is a disagreement in the political science literature regarding the impact of postmaterialism upon Australian politics. Elim Papadakis, and Ian McAllister and Clive Bean argued that postmaterialist values were expressed through support for the minor parties in the 1990 federal election. But David Gow, analysing the same data, found no evidence supporting postmaterialist theory. In this research note, I re-analyse the data and present fresh evidence which suggests that there is a postmaterialist effect associated with voting for the minor parties in the Senate. My analysis also addresses the question of modelling the vote for the Senate to adequately account for the representation of new politics values by the minor parties.  相似文献   

20.
Ecosystem services (ESS) are a burdened concept. They are supposed to function as a protective mechanism to make nature economically visible, while simultaneously contributing to economic development. At the core of the concept is the ideal of concisely valued and well‐accounted‐for goods traded in markets by rational and moral actors. This virtual idea is being challenged by real local processes of short‐term commodification and market‐based incentives for profit making in ‘messy’, unequal and illegitimate ESS markets. This article presents a local case‐study perspective focusing on the thatch grass ESS in the Kavango Regions of Namibia, where harvesters have become involved in an emerging capitalist value chain. It shows how, against the background of a post‐colonial political‐institutional setting that leaves plenty of leeway for exploitation, the real‐life conflation of market incentives and cash desires transforms local subsistence, causes a revaluation of ESS, and poses a real challenge to the virtual ESS conservation approach. Instead of viewing ESS as countable items involved in beneficial market interactions, we need to come to a more precise understanding of the consequences, local vulnerabilities and externalities of ESS marketizations.  相似文献   

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