清朝“提耗羡设养廉”的历史背景

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清雍正朝的"提耗羡设养廉"作为一项财政方面的改革措施,并形成制度在全国公开推行,是与当时复杂的社会环境有着密切的联系,如:历史的积弊、现实的政治和经济原因等.说明人类历史上任何一项制度的产生和存在绝不是偶然和孤立的.
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