清季粤海关库款侵蚀案及其治理——兼论税务司制度对监督制度的影响

关库是清季粤海关常、洋两税的总汇之区。由于税款管理权限分散,奏销制度混乱,税司与监督间的账目不能互相稽核,库大使与库书之间也难以做到账实相符。财务监管缺失为库书提供了贪腐机会。光绪三十年粤海关库款侵蚀案的彻底爆出,并不是海关自身监管机制发挥了作用,而实在于分赃集团内部的利益分歧所导致。清末粤海关的改革并未借鉴税务司系统先进的财务管理经验。税务司系统对海关监督系统难以产生制度影响力,主要原因在于税务司内部的管理模式难以复制和清廷对客卿制度持有戒心。

The Case of Tax Money Embezzled in Yue Customs and Its Rectification in the Late Qing Dynasty

Tax warehouse is the storage place of customs revenues from foreign customs and native customs in the late Qing Dynasty. Owing to taxation administration authority dispersed and financial system chaos,accounts of customs commission-er and customs supervisor can not be audited each other. The same, accounts of KuDaShi is not consistent with real object quantity owned by KuShu. Lacking of financial regulation provides the corruption opportunities for KuShu. That the case of tax money embezzled is exposed in 1904,is not Yue customs itself supervisory mechanism play an active role,but really caused by diverging interests of the spoils group. Why customs commissioner system has no influence on customs supervisor is that its in-ternal management mode is hard to be replicated and Qing government is vigilant against it.