清代地方经费研究述论

摘要

经费为公共事业的根基."地方经费"是用于县及县以下基层社会公共事业的支出."地方经费",非"地方财政".清代地方用于公共事业的经费,与中国传统社会独具特色的双层统治有关,与上层政权的国家财政有别.参与基层社会经费收支活动的人员,同时也参与了地方社会的管理,推动了地方社会的运行.长期以来,学界关于这一问题的研究在不断走向深入.%Funding is the foundation of public utilities. "Local funds" refers to expenditures for public utilities of the county and/or grass-roots society below the county level. Local Funds is different from local finance.Local Funds of public utilities during the Qing Dynasty are related to the unique double rule in the Chinese traditional society and are different from the national finance of the upper regime. The staff involved in funding budget of the grass-roots society also gets involved in the administration of the local society at the same time, which pushes on the local society to be in motion. The academic society has been being devoted to making in-depth research over this issue for a long time.