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辛亥革命時期清廷的戰時財政運籌
引用本文:劉增合. 辛亥革命時期清廷的戰時財政運籌[J]. 中华文史论丛, 2011, 0(3): 17-56,389,390
作者姓名:劉增合
作者单位:暨南大學歷史學系;
基金项目:教育部人文社會科學規劃基金項目10YJA770032; 廣東省哲學社會科學項目GD10CLS01資助
摘    要:戰時財政是一種非常態財政,辛亥鼎革期間,爲配合戰爭機器運轉,清廷被迫放棄預算財政軌道,轉入停辦其他新政,籌措所有潛在財源,力顧國防的戰時財政狀態。在部庫與省庫均近乎告罄的情況下,部省極力籌畫舉借外債,但先後格於列强的中立政策,不具成效;統兵將帥與北省督撫極力獻策發掘内款的各種方案,卻依然難遂人願。因部庫窘困,清廷針對戰時請款不得不流於敷衍,空言指撥,而無實際,戰時財政運籌由此陷入絶境。它折射出財政改制面臨巨大變故後,國省財政應對乏術,内外疏離趨於顯性的極端態勢。

关 键 词:戰時財政  辛亥革命  預算制度  舉借外債  度支部

Wartime Financial Operations of the Qing Court during the Period of 1911 Revolution
Liu Zenghe. Wartime Financial Operations of the Qing Court during the Period of 1911 Revolution[J]. Journal of Chinese Literature and History, 2011, 0(3): 17-56,389,390
Authors:Liu Zenghe
Abstract:Wartime public finance is an abnormal financial state.In the Chinese Revolution of 1911,the Qing Court had to give up the routine financial budget and halt some reforms,and adopted a wartime financial policy by raising all potential money.Since the national and provincial treasuries almost ran out of funds,the Ministry of Finance and the provinces tried to borrow foreign loans at all costs,yet this had little effect because the big powers declared neutrality.The generals of the Court and the military govern...
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