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清末银钱比价波动与地方官府赋税征解(1901-1911)
引用本文:蒋立场.清末银钱比价波动与地方官府赋税征解(1901-1911)[J].安徽史学,2007(1):42-46.
作者姓名:蒋立场
作者单位:复旦大学,历史系,上海,200433
摘    要:清末十余年间,在国内外种种因素交互作用下,银钱比价波动具有阶段性特征与区域性特征.受银钱比价波动阶段性的影响,地方各级官府的赋税征解经历了一个由征钱解银到征银解银发展演变的过程.地方各级官府在赋税征收中私自采取的种种抑勒浮收行径,是造成银钱比价波动具有区域性特征的不可或缺的因素.地方官府财政税收行为与货币金融市场之间构成一种复杂的恶性互动关系.这种恶性互动关系的进一步发展演变,则导致清末币制更趋紊乱,吏治更加腐败,国家财政日益困窘,商贸运营严重受阻,民生愈益艰难,从而大大加剧清政府统治的危机.

关 键 词:清末  银钱比价波动  赋税征解  抑勒浮收
文章编号:23720309

The monetary price parity fluctuations and the tax collections of local governments in the Late Qing Dynasty (1901-1911)
JIANG Li-chang.The monetary price parity fluctuations and the tax collections of local governments in the Late Qing Dynasty (1901-1911)[J].Historiography Anhui,2007(1):42-46.
Authors:JIANG Li-chang
Institution:History Department, Fudan University, Shanghai 200433, China
Abstract:The monetary price parity fluctuations showed differently in different periods and regions because of many complicated factors in the late Qing Dynasty(1901-1911).As a result,the tax collections of local governments experienced great changes from copper to silver.At the same time, the monetary price parity fluctuations were also influenced by the private extortions in the tax collections of local governments. The tax collections of local governments and the money markets were mutual influence, which caused more chaotic monetary systems, local corrupt governments, financial stringency, commercial depression and difficult living ,in the end ,the government of late Qing Dynasty was in great danger.
Keywords:in the Late Qing Dynasty  monetary price parity fluctuations  tax collections  extortions  
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