黑龙江为东三省之一,对清王朝来说意义重大。清代的黑龙江,随着财政收入的变化,其财税管理体制也经历一个是逐步变化的过程。本文试以清代黑龙江的财政管理体制为视角,对新政前期黑龙江的财税管理状况进行论述。 Heilongjiang Province, one of the three provinces in the east, is of great significance to the Qing Dynasty. Heilongjiang in the Qing Dynasty, with changes in fiscal revenue, its fiscal and taxation management system has also gone through a gradual process of change. This article tries to discuss the finance and taxation management of Heilongjiang in the early stage of the New Deal from the perspective of the financial management system of Heilongjiang in the Qing Dynasty.