已有不少文章论述清代康、雍、乾三帝惩治腐败的政绩,然而一个不容忽略的事实是,他们并没有遏制住腐败的发展与蔓延。清代惩贪的经验教训.对今天的反腐倡廉具有一定的借鉴意义。本文试从清代的“耗羡归公”制度,论述清代在处理耗羡问题上的得失。一、耗羡——清代财政、吏治中的一大难题我国历史上的赋税包括田赋与徭役两部分,而田赋又以粮食等实 Many articles have dealt with the achievements of the Kang, Yong, and Qian emperor in punishing corruption in the Qing Dynasty. However, one fact that can not be ignored is that they did not curb the development and spread of corruption. Experiences and lessons of punishing corruption in the Qing Dynasty have some reference to the anti-corruption campaign of today. This article attempts to examine the pros and cons of handling the envy of Xian during the Qing Dynasty from the system of “envy of public” in the Qing Dynasty. First, the consumption of envy - Qing Dynasty finance, officialdom of a major problem China’s history of taxes, including land tax and corvee two parts, and Tian Fu also grain and other real