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钱粮亏空的研究是一项讨论财政与政治关系的选题。在考察督抚与钱粮亏空的关系时,不难发现,当督抚为解决地方财政缺口而“因公挪用”官帑时,其权力是处于非法状态。督抚在代表国家履行清查亏空权力的同时,也因承担钱粮监管的责任而成为被清查对象,这种责权关系的纠结始终影响着权力的运行。此外,在国家强权下实施的对亏空钱粮的完补,却由于低税财政成为无解难题,不但以俸工、养廉等官俸充为公用的现象无法杜绝,且伴随官员低俸乃至无俸的利益流失,腐败的漏洞会被人为地扩大,钱粮亏空也呈现无法遏制之势。
The study of money and grain deficit is a topic of discussion on the relationship between finance and politics. When examining the relationship between the governor and the money and food deficit, it is not hard to see that when the governor sought to solve the local fiscal deficit and “uses it for official purposes,” his power was illegitimate. While representing the state to carry out the inventory of deficit power, governors also became the object of inventory due to the responsibility of supervising money and food. The tangled relationship of powers and responsibilities always influenced the operation of power. In addition, the implementation of the state power to cover the deficit of food, but because low-tax finance has become a problem-free problem, not only to pension, Lian Lian and other official pension can not be used as a public phenomenon can not be stopped, and accompanied by official pension and even non-pension Of the loss of profits, corruption loopholes will be artificially expanded, money and breadth also showed an uncontrollable trend.