财政困境下的产物:晚清州县的'外销'

摘要

晚清时期,由于摊解赔款、银价上涨,上级部门的各种摊解之款不断扩大,以及新政导致各种费用激增等原因,各省州县不得不"就地筹款"以应各种要需,"外销"应运而生."外销"是各省地方自行收支并不报部(户部)的款项,其所收没有章制准绳,因时因地不同,各省也无法确切估算其收数.州县"外销"的出现,虽然在一定程度上为新政的落实提供了财源,但也加剧了清末财政的紊乱,加重了农民的负担,激化了社会矛盾.%In the late Qing Dynasty, due to the apportion of indemnity, increases of silver price, expansion of various assessed contributions from superior departments and the sharp increase of various expenses caused by the New Deal, provinces, prefectures and counties had to "raise funds locally" to meet various needs, and "export" came into being at the historic moment. "Export" was the self-income and expenditure of provinces or local authorities which were not reported to the Ministry (the Ministry of Revenue). Amount of the income was not regulated and varied according to the time and place. Provinces can not accurately estimate its revenue. Although the "export" in prefectures and counties provided financial resources for the implementation of the New Deal to a certain extent, it also aggravated the financial disorder in the late Qing Dynasty, increased the burden of farmers and intensified social contradictions.