由脱序到整合:清末外省财政机构的变动

清季外省财政机构通过裁局改制，经历了由纷乱无序到财权相对统一的重要转变。裁局改制前期注重节流主义，后期相对重视制度改变。光绪末年的财政改制主要是督抚司道的自发调整，宣统年间则是来自清廷“裁局改制”谕旨和度支部的督催。外省督抚虽遵照谕令实施变革，但却力图控制财政实权。度支部统一财政、强化各省藩司实权的愿望受到督抚的表面应付，实难如愿达到目的。由于机构整合过程中受到各种制度和人事影响，通过改制设立的省财政机构明显存在新旧杂糅的特征，在分科办事、职员构成和运行习惯上，未能与旧传统彻底区分。清廷和各省在财政机构的改制上，尚存在着“能力”与“努力”的各种约束，改制结果并不纯粹是积极的。

From Disorder to Conformity: Changes in Provincial Finance Organizations in the Late Qing Dynasty

By cutting down some departments and making structural reforms,provincial finance organizations in the late Qing period underwent an important change from disorder to a relatively unified financial authority.In the early period of the re-organization,they focused on reducing expenditures,and in the late period they attached importance to institutional reforms.In the reign of Emperor Guangxu the adjustments of the financial systems were first driven by the provincial governors,inspectors and local magistrate...