作　　者： ;

机构地区： 暨南大学历史系

出　　处： 《历史研究》 2014年第2期55-72,共18页

摘　　要： 太平天国运动初起，清廷乐观估测战局，为求速胜，不惜将内帑、部库实银尽力拨解。太平军攻伐金陵之际，部库陷入空虚，春秋拨册俱空，清政府接连召开高层会议，筹谋军费出路，各项措施陆续出台，但成效并不均衡。成丰三年夏季后，户部指拨难以为继，酌拨旧制无力维系，被迫在外省用款、筹饷规制、统兵大臣直接咨商外省拨解和酌拨制度方面，放权变制，以求摆脱困厄。放权变制一度使统兵大臣失去依赖，但却促成成同光数十年间军政制度的新格局。 At the beginning of the Taiping Rebellion,the Qing Government was optimistic about the situation.In order to win the war as soon as possible,it did not begrudge using the Emperor’s personal fortune and the silver vault of the Ministry of Revenue.When the Taiping army attacked Jinling,the Treasury was depleted,as were the spring and autumn allocation books.The government held a series of high-level meetings to consider how to raise funds for the war effort.Successive measures were applied with varying success.From the summer of the third year of Xianfeng,the Ministry of Revenue could no longer continue with the old system of allocating funds.To extricate itself from this quandary,the government was forced to decentralize and to reform provincial funding and the rules governing military fund raising.The changed rules allowed commanders to deal directly with the provinces on the allocation of military funds.At the time,the decentralization reform left military commanders unsupported,but it was a catalyst for a new military and political framework that lasted several decades,through the Xianfeng,Tongzhi and Guangxu reign periods.

关 键 词： 咸丰初年 太平天国运动 军费 户部 制度变革

分 类 号： [K254]

领　　域： []