清朝外官法定俸禄实行的是二元制的俸禄制,由于法定收入十分有限,为了应付开支不小的官场和私人用度,外官不仅将法定外的额外收入“陋规”变成约定俗成的、“合理”收入中的一部分,而且还想方设法谋取其他私利,其结果是清朝官场日趋系统性、长期性的腐败。一些直省督抚也曾做过改革尝试,但因为俸禄制的改革牵涉到官僚制度、财税制度的整体改革。因此,这些改革难以长久,且成效不明显。为了刷新政治,清末政府进行了大规模的改革,其中包括从公费改革入手,对旧的俸禄制的变革。从草拟的俸禄制度文本看,清末新政时期俸禄制度的改革既有对过去的继承,也有大的创新,表现出了一定的合理性和进步性。 As the statutory salary of the foreign officials in the Qing Dynasty was implemented by the dual system of salary, the statutory income was very limited. In order to deal with the official expenses and private expenses, the outside officials not only changed the extra income But also part of the “reasonable” income. However, it also tried every means to seek other self-interest. The result was an increasingly systematic and long-term corruption in the officialdom of the Qing Dynasty. Some provincial governors have also tried reforms, but because the reform of the salary system involves the overall reform of the bureaucratic system and the fiscal and taxation system. Therefore, these reforms are difficult to sustain long term, and the results are not obvious. In order to refresh politics, the government carried out large-scale reforms in the late Qing dynasty, including starting with public expenditure reform and reforming the old salary system. Judging from the text of the draft salary system, the reform of the salary system during the period of the New Deal in the late Qing Dynasty showed some succession and great innovation both in the past and in the past, showing some rationality and progress.