吏治腐败是历史上每一个封建王朝后期的普遍现象，而清末更是登峰造极。首先是各级官吏贪污成风。乾隆末年，官吏贪污问题已相当严重。当时的大官僚和坤贪婪成性，其全部家产据后人估算多达８亿两白银。按当时清政府每年四千万两的财政收入，几乎相当于二十年的国家财政收... Official corruption is a common phenomenon in every post-feudal dynasty in history, and it is even more accomplished in the late Qing Dynasty. The first is that officials at all levels are embezzled. In the last years of the reign of Emperor Qianlong, the problem of official corruption has become quite serious. At that time, the big bureaucrats and Kun were greedy and all their properties were estimated to be as high as 800 million taels of silver and silver. At that time, the Qing government annual 40 million two fiscal revenue, almost equivalent to two decades of state revenue ...