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本文依据丰富详实的资料,较为系统地阐说了清朝政府的财政法规制度及其实践状况.其中,关于财政管理体制,考察了中央和地方的机构设置、管理权限、运转特点;关于财政收入和税制,考察了田赋、盐课、关税、杂赋四项;关于财政经常性支出,考察了皇室经费、宗室和官吏俸禄、兵饷、驿站经费、科场学校经费等等.作者还进一步对清代历朝财政的状况和变化趋势作了动态性考察,并提出了不同于传统观点的见解.
Based on a wealth of detailed and informative materials, this article systematically expounds the system and practice of the financial laws and regulations of the Qing government, in which, regarding the financial management system, it examines the institutional setup, management authority and operation characteristics of the central and local governments; The tax system, inspected Tian Fu, salt class, tariffs, miscellaneous Fu four; on the current recurrent expenditures, inspected the royal funds, the imperial clan and officials salaries, military pay, station funding, science and technology field school funding, etc. The author further on the Qing Dynasty Made a dynamic study of the state of finance and the trend of change in the past dynasties and put forward opinions different from the traditional viewpoints.