一、冗员冗费问题严重清末,东三省冗员冗费的问题非常严重,当然也带来了相当严重的后果。东三省的款项开销之大、款项虚靡之多在全国首屈一指。首任总督徐世昌奉行优给薪俸的宗旨,因此,东三省的财政开销,只薪俸支出一项就已经给其财政带来了极大的压力。优给薪俸、重禄劝士对环境苦寒的东三省本也无可厚非,但是也要照顾到实际的财政承受能力,并且还要看所用何人、款用何处,所劳之人 First, the serious problem of redundant staff redundancy In the late Qing Dynasty, the problem of redundant staff redundancy in the three northeastern provinces was extremely serious, of course, with rather serious consequences. The three provinces in Northeast China have a large sum of money expenses, and the amount of money has become the second largest in the country. The first Governor, Governor Xu Shichang, pursues the principle of giving salaries favorably. Therefore, the fiscal expenditure in the three northeastern provinces only exerts tremendous pressure on his finances. It is understandable that the three northeastern provinces where the environment is bitter and cold should be given priority to salaries and pay more attention to the actual financial affordability and depend on the people employed,