作　　者： ;

机构地区： 暨南大学文学院历史学系

出　　处： 《史学集刊》 2004年第1期34-42,共9页

摘　　要： 晚清鸦片税厘的财政意义随着土产鸦片泛滥而日渐凸现 ,日俄战争以后 ,清廷亟亟以编练新军为急务 ,洋土药税收大量用于新军编练 ,军费赖其支持甚大。 1 90 6年鸦片禁政开始实行 ,尤其是 1 90 8年下半年各地实行缩期禁烟政策 ,土产鸦片税收缩减甚巨 ,练兵经费的筹措面临危机 ,各省与中央、度支部与陆军部等因军费筹解困难而迭生矛盾 ,政争不断。鸦片禁政本属良政 ,却因此造成财政和军事经费的困境 。 The tax on opium played a more and more important role on finance in the late Qing Dynasty. After the War between Japan and Russia, training the new army was the most immediate task for the Qing government, and lots of tax on imported or native opium was used in training. However, the Qing government forbade the opium in 1906 especially many provinces implemented a policy to prohibit the opium completely in 1908,so the tax on opium decrease abruptly and heavily, hence the Qing government could not find enough money for training. So the local governments in each province and the central government, the Department of Treasury and the Department of Land Force quarreled and disputed with each other. Forbidding the opium was a good policy, but the finance and the military expenditure got into trouble just because of this.

关 键 词： 清末禁烟 练兵经费 度支部 陆军部

领　　域： [历史地理] [历史地理]