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晚清地方外债大致经历了三个阶段:通变权宜,以应急需(1853-1866);议请借用,定为政策(1867-1894);苟安目前,弥缝一时(1895-1911).地方外债源于财用不足,它的发展和趋于泛滥是与传统财政体制的缺陷和列强对华资本输出的加强紧密相关的,并日愈益显现出恶债的特点。对地方举债态度的演进过程,折射出了中央与地方财政权力结构的变化,即地方财政独立性加强,中央财政体系趋于崩溃,这从一个侧面反映出晚清的经济崩溃、政治腐败。
In the late Qing Dynasty, the local foreign debts generally experienced three stages: unrestrained change of power to emergency (1853-1866); application for borrowing as policy (1867-1894); Local foreign debt stems from the lack of financial means. Its development and tendency to spread is closely related to the defects of the traditional fiscal system and the strengthening of capital output by the powers to China, and has increasingly shown the characteristics of bad debt. The evolution of the attitude toward local government debt reflects the change of the fiscal power structure between the central and local governments. That is, the local fiscal independence has been strengthened and the central financial system tends to collapse. This shows, from one side, the economic collapse and political corruption in the late Qing Dynasty.