近十年晚清财政史研究综述

晚清财政史研究是晚清经济史研究的重要领域之一。近十年来，学术界的目光主要集中于晚清财政状况、财政收支、财政制度等方面，在论和资料整理上均取得了丰硕成果。学们从纵向与横向两方面着笔，对晚清财政状况进行了宏观考察。财政收入研究侧重于外债、关税与厘金，而对外赔款仍是财政支出研究的热点。财政制度与体制方面，学界论述较多为中央与地方的财政关系问题。至于财政思想，学们对重要人物的财政思想研究较多，对总体性财政思想的研究则相对薄弱。此外，他们还对太平天国政权的赋税制度与政策予以客观分析和评价。

A Summary of Studies on the Financial History of the Late Qing Dynasty in Recent Ten Years

The study of the financial history of the late Qing Dynasty is a important field of the economic history of the Qing Dynasty.In recent ten years,academic circles concentrated its attention on the financial condition,financial income and expenses,financial system of the late Qing Dynasty. Scholars yielded great results on their research work. Scholars made a macroscopic study on the financial condition of the late Qing Dynasty from the horizontal and vertical angles.The study of financial income were laid emphasis on the foreign debt,customs duty and provincial transit duty.The foreign indemnity was still the focus of the study of financial expenses. As for the financial system,academic circles discussed mostly the financial relation between the central and local governments.As to the financial thought,scholars researched the financial thought of those notable figures mostly,but the study of the overall financial thought was very insufficient.Insides,they gave objective analysis and evaluation on the taxation of the Tai-Ping regime.