清光緒中葉,中國邊疆頻遭外患,面對財政困難,雖然朝臣疆吏在邊疆取舍上認識不一,但是清政府最終確定了保疆大計。收復伊犁交涉引發沙俄對西北和東北邊疆侵略威脅,清政府設立東北邊防經費專項,從財政上增加對東北固疆行動的支持;西北不僅名義上創設新疆行省,閻敬銘等重臣還籌劃了國庫紓困與支持新疆固邊的雙重行動;法國侵臺危機促成清政府新設臺灣行省,臺澎防務需款至多,福建極力維系閩臺一體,財政上積極協濟,部庫雖困難重重,但依然是東南海疆固防的財政后盾。軍費運籌受到國困現實的牽制,進而影響經略邊陲的效果。靖邊與紓困雖有矛盾,但卻關聯緊密,成為檢驗清政府靖邊保疆能力的重要方面。

In the middle of the Guangxu reign,China’s frontiers were being harassed by foreign aggression.Financial difficulties meant that officials at court and those at the frontier had different views on the defense of the frontier,but the Qing government eventually made the decision to mount a defense of the frontier against threats.Negotiations to regain Yili triggered a threat from Tsarist Russia on the northwest and northeast frontiers.The government set up dedicated funding supporting the defense of the northeast frontier.On the northwest frontier,it made Xinjiang a province,while officials including Yan Jingming arranged to bail out the treasury while supporting the defense of that frontier.The crisis provoked by the French invasion of Taiwan drove the Qing to make a province of Taiwan,but the defense of Taiwan and the Penghu islands required further large-scale funding.Fujian tried to maintain the unity of Fujian and Taiwan,providing financial support to Taiwan and financial backing to southeast coastal defense.Military financing of the frontier defense was impeded by the government’s financial difficulties.Pacifying the frontier conflicted with addressing the dynasty’s financial problems,but the two were closely connected,becoming an important test of the Qing government’s ability to pacify the frontier and defend its borders.