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协饷制度是清代军饷供应的中心环节之一,对于保障军需供应,维护清朝统治作用綦重。清前期,四川属于受协省份,由户部指拨邻近省份协济军饷。太平天国起义爆发后,作为国家财薮的东南各省先后遭受兵燹,财政供支捉襟见肘。为了应对时局,清廷将四川视为财政搜罗的重点所在,令其协济他省军需。四川由受协省份变成承协省份,以咸同年间为关键。本文意在探讨清代四川财政地位转换的内外因素、过程及其影响,借以管窥近代协饷制度运作模式的变动与清政府统治之间的关系。
The system of pay rates is one of the central aspects of the supply of wages in the Qing Dynasty. It is very important for safeguarding the supply of military supplies and maintaining the rule of the Qing Dynasty. In the early Qing dynasty, Sichuan belonged to the affected provinces, and the Ministry of Finance allocated the assistance rates of neighboring provinces. After the outbreak of the Taiping Rebellion, the southeastern provinces, as state secrets, have successively suffered armaments and financial constraints. In order to cope with the current situation, the Qing court regarded Sichuan as the focal point of the treasury and made it compliment the province’s military needs. Sichuan by the Association of provinces into a province of commitment to salty the same year as the key. This article intends to explore the internal and external factors, process and influence of the transfer of financial status in Sichuan in the Qing Dynasty in order to gain a glimpse of the relationship between the changes of the mode of operation of the modern system of payment rates and the rule of the Qing government.