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结构性财政危机使晚清政府处于严重收不敷支的不平衡状态,而各衙门则各显神通以求满足自身的需要。本文以三成船钞作为考察对象,以求揭示晚清财政开支的另一面相。同文馆倚靠总理衙门的权势获得了稳定的收入来源,即三成船钞,使其经费得到了保障。但这种保障也使其被迫承担了其他的后果——经费与总理衙门、神机营等机构共享。在其实际开支中,经费的充足也使其存在滥用的情况。
The structural fiscal crisis left the late Qing government in a state of serious imbalance, while the Yamen was superficial to meet its own needs. This paper takes 30% of the ship’s money as the object of investigation in order to reveal the other aspect of the financial expenditure in the late Qing Dynasty. The Tong Wen Pai relied on the authority of the Yamen to gain a steady source of revenue, that is, 30% of its bills, guaranteeing its funding. But this guarantee also forced them to bear other consequences - funds and the Prime Minister Yamen, God machine camp and other agencies to share. In its actual expenditure, sufficient funds have also made it abusive.