摘要
清末新政时期的编练新军和振兴实业分别被谕旨称为“急务”和“本源”,这是新政时期国家振兴的重要国策。两项国策的推行均需要有大量的财政投入。由于推行鸦片禁政,国产和进口鸦片税厘大幅度缩减,影响了中央和地方财政的拓展。在清廷的督催下,练兵新政不断得到强化,成为中央和地方财政支出的大项,这必然导致振兴实业因缺少足够的资金注入和宽松的税收环境而举步维艰。尤其是在制定国家预算的过程中,海陆军经费占据了国家财政预算相当高的比例,振兴实业这一国策在财政预算中并未明显地体现出来,形成了练兵“急务”突出,而实业“本源”却不断弱化的现实,两者在财政困绌条件下事实上处于“失衡”状态。朝野各方由此对军政失调、过分突出军备的倾向颇有微词,尤以各种报章的批评言论最为尖锐,国外人士对清廷推行新政中本末倒置现象的批评性观点也通过各种途径体现出来。清亡的原因也可借此得到一定的解释。
New-Army-Building and Industry-Boosting were regarded by emperors as the ＂urgent task＂ and ＂ultimate source＂ respectively during the period of New Deal in the end of the Qing Dynasty, and these were the important policies for the rising of whole country. Such policies needed a great amount of money to put into effect, but Opium-Banning heavily decreased both domestic and foreign opium tax, put its impact on the expanding of both the central and local financial gains. Under the pressure of central court, the policy of New-Army-Building was emphasized and became a big item of financial payout, while industry was difficult to boosting as a result of shortage of investment and heavy tax. Military outlay of navy and land army took a high percentage of national financial budgets, while the policy of industry-boosting was not outstanding in the same budgets. The ＂urgent task＂ as emphasized while the ＂ultimate source＂ was weakened. These two were out of balance under the financial difficulty. Such unbalance of military and civil policy and over-emphasis of armament were criticized by both the government and the public, and the criticism on various newspapers was especially acute. Criticisms from some foreigners were also reflected through various media. That might provide some interpretation for the finally fall of Qing Dynasty.
出处
《学术月刊》
CSSCI
北大核心
2006年第9期142-149,共8页
Academic Monthly
关键词
清末练兵
振兴实业
清末财政
清末禁烟
New-Amy-Building, Industry-Boosting, finance, Opium-Banning
