清王朝中央政府的财政实力一直比较薄弱,而晚清时期的财政状况更是令人堪忧,这直接限制了政府调控国家与社会资源的能力,减缓了中国的军事近代化,加速了其主权的丧失,阻碍了近代民族国家观念的形成。在社会大转型的重要历史时期,政府的财政实力是其主动推动现代化发展的重要的现实基础,而晚清政府缺乏这种雄厚的物质条件,从而也成为其迅速灭亡的重要因素之一。 The fiscal power of the Central Government in the Qing dynasty remained relatively weak while that of the late Qing dynasty was even more worrying. This directly limits the government’s ability to regulate and control state and social resources, alleviates China’s military modernization and accelerates its sovereignty Loss, hinder the formation of the concept of modern nation-state. In an important historical period of social transformation, the government’s financial strength is an important realistic basis for its initiative to promote the development of modernization. However, the late Qing government lacked such abundant material conditions and thus became one of the important factors in its rapid demise.