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題名：從清末剛毅、鐵良南巡看中央和地方的財政關係
書刊名：中央研究院歷史語言研究所集刊
作者：何漢威 引用關係
作者(外文)：Ho, Hon-wai
出版日期：1997
卷期：68:1
頁次：頁55-115
主題關鍵詞：剛毅；鐵良；江蘇；廣東；中央地方財政關係
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(1)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:14
  • 點閱點閱:198
　　　　　歷史學家研究晚清歷史時，常聚焦於中央和地方之間權力此消彼長的問題上。早 前史家咸認為太平天國革命被鎮壓後，無論就軍權、政權，以至財權各方面，中央控制日益 式微，尋演變為督撫專政之局。 1960 年代末期以降，前述論點不斷備受質疑；論者指出中 央既未如成說所云大權旁落，督撫亦未如想像中那樣為所欲為。儘管後一說法在學界中漸居 優勢，惟直至最近，督撫權力膨脹，中央集權體制瓦解的舊調，仍為不少學者所信奉。1899 年清政府任命剛毅為欽差大臣，南下到江蘇和廣東整頓財政；五年後，又以鐵良為欽使，南 赴江蘇理財。在全面討論清末中央和地方的財政關係前，作者擬先就這兩次欽使南巡作個案 研究，針對諸如：使命的指標、中央頒予兩位欽使訓令的明確度及落實可能性、他們舉措建 言的影響、所完成的任務的有效地落實程度及督撫對二人作為的反響、使命的政治含義等問 題，詳加探討。作者發現剛毅、鐵良二位欽使只專注於短期內攫取更多的財源，其作為對所 巡視有關省分的財政管理體系，並不具長期性的影響。中央雖仍握有掌控督撫仕途榮枯的行 政權力，卻因對省財政安排茫無所知而無從落實有效的管治。相應地，督撫面對下層盤根錯 節的貪污舞弊，亦因各種制約需無力整頓。對晚清中央和地方的財政關係，吾人實不能簡單 地以非此即彼「零和」視之。
　　　　　Historians have always focused on the issue of the rise of endemic regionalism at the expense of the central government in their study of the history of late Ch'ing China. Earlier on, there existed a consensus among historians that after the T'ai-p'ing uprising, the central authorities had lost their political, military and fiscal power, which fell into the hands of the provincial governors-general and governors. From the late 1960's on, the validity of such a claim has been questioned continuously; historians have pointed out that the centre did not lose its power to the province, while the provincial authorities were not free to do as they pleased. In spite of the fact that this argument has gradually attained ascendancy, up to now many scholars still believe in the conventional line of interpretation. In 1899 a politically sensitive mission to the affluent provinces of Kiangsu and Kwangtung for financial reorganization was entrusted to Kang-i; for similar purposes a second mission led by T'ieh-liang was dispatched to Kiangsu five years later. Before proceeding to discuss centre-province fiscal relations in all their aspects, the author conducts an in-depth case study of these two imperial missions, in order to explore the following issues: the rationale and aims of their mission, how specific and realizable their instructions were, the impact of their recommendations, the effectiveness of their accomplished tasks, the response of the provincial authorities to their actions, and the political implications of these two missions. My findings indicate that their extractions and political manoeuvring merely concentrated on gaining larger short-term revenues; they produced no long-term effects on the structure of the fiscal administration system of the provinces. The experience of these two missions reveal that while the centre was accepted as political arbiter, the central financial system clearly was lacking in administrative capacity. It should be noted that like the central government, the financial power of the governors-general and governors was much circumscribed by their clerks and subordinates in the revenue-collecting process, as a great part of the taxes collected were embezzled by this substratum even before they reached the higher levels of the provincial official hierarchy. Viewed from this perspective, we simply cannot regard the centre-province fiscal relations in late Ch'ing China as "zero-sum".
Other
1.彭雨新(1981)。辛亥革命前夕清王朝財政的崩潰。  延伸查詢new window
期刊論文
1.彭雨新(1947)。清末中央與各省財政關係。社會科學雜誌，9(1)，83-110。  延伸查詢new window
2.王爾敏(1967)。淮軍志。中央研究院近代史研究專刊，22，47-64。  延伸查詢new window
3.羅炳綿(19780500)。近代中國典當業的分佈趨勢和同業組織。食貨月刊，8(2)，53-72。  延伸查詢new window
4.順天時報。順天時報。  延伸查詢new window
5.Kennedy,Thomas L.(19720700)。The Kiangnan Arsenal in the Era of Reform, 1895-1911。中央研究院近代史研究所集刊，3(上)，頁269-346。new window  延伸查詢new window
6.何漢威(1985)。A Final Attempt at Financial Centralization in the Late Qing Period, 1909-11。Far Eastern History，32，9-56。  new window
7.周育民(1990)。試論息借商款和昭信股票。上海師範大學學報，1990(1)，70-74。  延伸查詢new window
8.何漢威(19930400)。從銀賤錢荒到銅元泛濫--清末新貨幣的發行及其影響。中央研究院歷史語言研究所集刊，62(3)，389-494。new window  延伸查詢new window
9.何漢威(19840800)。晚清四川財政狀況的轉變。新亞學報，14，199-348。new window  延伸查詢new window
10.范毅軍(19930600)。走私、貪污、關稅制度與明清國內貨物流通稅的徵收--明清時代關稅資料性質的檢討。中央研究院近代史研究所集刊，22(上)，73-87。new window  延伸查詢new window
11.夏鼐(19350400)。太平天國前後長江各省之田賦問題。清華學報，10(2)，409-474。  延伸查詢new window
12.湯象龍(1935)。民國以前關稅擔保之外債。中國近代經濟史研究集刊，3(1)。  延伸查詢new window
13.羅爾綱(1937)。清季兵為將有的起源。中國社會經濟史集刊，5(2)，242-245。  延伸查詢new window
14.王雪華(1992)。督撫與清代政治。武漢大學學報：社會科學版，1。  延伸查詢new window
15.朱慶永(1935)。同治二年蘇松二府減賦之原因及其經過。政治經濟學報，3(3)，510-529。  延伸查詢new window
16.何瑜(1992)。晚清中央集權體制變化原因再析。清史研究，1。  延伸查詢new window
17.林乾(1989)。咸豐後督撫職權的膨脹與晚清政治。社會科學戰線，1。  延伸查詢new window
18.周育民(1989)。甲午戰後清朝財政研究（1894-1899）。中國經濟史研究，4。  延伸查詢new window
19.姜道章(1976)。清代的鹽稅。食貨月刊，6(7)，397-403。  延伸查詢new window
20.湯象龍(1935)。民國以前的賠款是如何償付的。中國近代經濟史研究集刊，3(2)。  延伸查詢new window
21.繆全吉(1969)。曾國藩幕府盛況與晚清地方權力之變化。中山學術文化集刊，4。  延伸查詢new window
22.魏光奇(1986)。清代後期中央集權財政體制的瓦解。近代史研究，1986(1)，207-230。  延伸查詢new window
23.羅玉東(1933)。光緒朝補救財政之方策。中國近代經濟史研究集刊，1(2)。  延伸查詢new window
24.(1904)。警鐘日報。警鐘日報。  延伸查詢new window
25.吳大琨(1950)。Impact of the Taiping Rebellion upon the Manchu Fiscal System。Pacific Historical Review。  new window
26.(1904)。署兩廣總督岑等會奏粵省現辦籌餉情形摺。東方雜誌，1(10)，261。  延伸查詢new window
27.(1905)。練兵大臣兵部侍郎鐵奏陳查明江蘇省司庫局所進出款項情形摺。東方雜誌，2(1)，8。  延伸查詢new window
28.(1904)。論中央集權之流弊。東方雜誌，1(7)，148。  延伸查詢new window
29.(1904)。論鐵良南下之宗旨。東方雜誌，1(9)，210。  延伸查詢new window
30.(1904)。鐵侍郎南下之關係。東方雜誌，1(8)，185。  延伸查詢new window
31.(1904)。論鐵侍郎提取製造局存款八十萬兩事。東方雜誌，1(9)，225。  延伸查詢new window
32.(1904)。論義和團第二次之出現。東方雜誌，1(8)，188。  延伸查詢new window
33.(1904)。各省財政彙誌。東方雜誌，1(10)，277。  延伸查詢new window
34.(1905)。欽差大臣兵部左侍郎鐵查明江寧司庫局所進出款項情形摺。東方雜誌，2(8)，148。  延伸查詢new window
35.吳建雍(1984)。清前期榷關及其管理制度。中國史研究，1984(1)，85-96。  延伸查詢new window
會議論文
1.茅家琦(1995)。地方勢力擴張與晚清政局。臺北。  延伸查詢new window
2.Lojewske, Frank A.(1977)。The Kiangnan Tax Reduction of 1863: Ch'ing Economic History。Nankang。  new window
學位論文
1.Hickey, Pual Christopher(1990)。Bureaucratic Centralization and Public Finance in Late Qing China。  new window
圖書
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3.羅爾綱(1939)。湘軍新志。商務印書館。  延伸查詢new window
4.（清）朱壽朋(1957)。光緒朝東華錄。光緒朝東華錄。北京。  延伸查詢new window
5.李治安(1996)。唐宋元明清中央與地方關係研究。天津：南開大學出版社。  延伸查詢new window
6.（清）鄧之誠(1991)。骨董瑣記。骨董瑣記。北京。  延伸查詢new window
7.故宮博物院、故宮文獻編輯委員會(1974)。宮中檔光緒朝奏摺。臺北：故宮博物院。  延伸查詢new window
8.譚春霖(1955)。The Boxer Catastrophe。New York：Columbia Univ. Press。  new window
9.何漢威(1979)。京漢鐵路初期史略。香港：中文大學出版社。  延伸查詢new window
10.Morse, Hosea Ballou(1971)。The International Relations of the Chinese Empire。Taipei。  new window
11.朱蔭貴(1994)。國家干預經濟與中日近代化：招商局與三菱‧日本郵船會社的比較研究。國家干預經濟與中日近代化：招商局與三菱‧日本郵船會社的比較研究。北京。  延伸查詢new window
12.張之洞(1963)。張文襄公全集。臺北：文海出版社。  延伸查詢new window
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14.中國人民銀行總行參事室金融史料組(1964)。中國近代貨幣史資料。北京：中華書局。  延伸查詢new window
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16.魯子健(1984)。清代四川財政史料。成都：四川省社會科學院出版社。  延伸查詢new window
17.戴一峰(1993)。近代中國海關與中國財政。廈門：廈門大學出版社。  延伸查詢new window
18.劉錦藻(1936)。清朝續文獻通考。上海：上海商務印書館。  延伸查詢new window
19.Levi, Margaret(1988)。Of Rule and Revenue。University of California Press。  new window
20.羅玉東(1936)。中國釐金史。商務印書館。  延伸查詢new window
21.丁長清(199009)。民國鹽務史稿。北京：人民出版社。  延伸查詢new window
22.Baldwin, David Allen(1985)。Economic Statecraft。Princeton University Press。  new window
23.陳詩啟(1993)。中國近代海關史（晚清部分）。北京：人民出版社。  延伸查詢new window
24.(1964)。清史列傳。中華書局。  延伸查詢new window
25.Wang, Yeh-Chien(1973)。Land Taxation in Imperial China, 1750-1911。Harvard University Press。  new window
26.何炳棣(1995)。中國歷代土地數字考實。台北：聯經出版公司。  延伸查詢new window
27.李文治、江太新(1995)。清代漕運。中華書局。  延伸查詢new window
28.千家駒(1984)。舊中國公債史資料。舊中國公債史資料。北京。  延伸查詢new window
29.王爾敏(1967)。拳變期間之南省自保。大陸雜誌史學叢書（第二輯）。臺北。  延伸查詢new window
30.尹福庭(1986)。試論太平天國革命時期政府中央和地方權力的消長及其影響。清史研究集（第四輯）。成都。  延伸查詢new window
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33.(1915)。甘肅全省財政說明書。甘肅全省財政說明書。北京。  延伸查詢new window
34.何烈(1972)。釐金制度新探。釐金制度新探。臺北。  延伸查詢new window
35.陶葆廉(1970)。陶勤肅公奏議遺稿。中國釐金史。臺北。  延伸查詢new window
36.劉克祥(1984)。十九世紀五十至九十年代清政府的減稅和清賦運動。中國社會科學院經濟研究所集刊（第五集）。北京。  延伸查詢new window
37.Bays, Daniel H.(1978)。China Enters the Twentieth Century: Chang Chih-tung and the Issue of a New Age, 1895-1909。China Enters the Twentieth Century: Chang Chih-tung and the Issue of a New Age, 1895-1909。Ann Arbor。  new window
38.Brewer, John(1989)。The Sinews of Power: War, Money and the English State 1688-1783。The Sinews of Power: War, Money and the English State 1688-1783。New York。  new window
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其他
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2.（清）劉嶽雲(1901)。光緒會計表。  延伸查詢new window
3.(1963)。大清會典事例，臺北。  延伸查詢new window
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圖書論文
1.Evans, Peter B.、Rueschemeyer, Dietrich、Skocpol, Theda(1985)。On the Road toward a More Adequate Understanding of the State。Bringing the State Back In。New York。  new window
2.劉廣京(1990)。晚清督撫權力問題商榷。經世思想與新興企業。臺北：聯經。  延伸查詢new window
3.臼井佐知子(1993)。同治年間江蘇省的賦稅改革與李鴻章。中華文史論叢。上海。  延伸查詢new window
 
 
 
 
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