摘要
"部费"是清代陋规的一种,在钱粮奏销、官员升调、刑名案件审理中起着重要的作用。部费成因复杂,与清代财政体制、胥吏设置以及人才培养体制有着密切的关系。部费的存在,在给清代财政、吏治等造成消极影响的同时,也给民众带来了沉重负担。清政府试图采取一些措施来清厘此弊,但并未取得可观成效。清后期,部费渐有公开、合法之趋势。
The ministry fee,as an irregular income in the Qing Dynasty,played a vital role in the relationship between local governments and central departments,especially in the repayment of land tax.The emergence of the fee was closely related to the financial system,the official appointment system and the educational system of the Qing government.It had a strong negative influence on Qing's finance and administration.So the Qing imperial government tried to take measures to deal with the disadvantages yet achieved little.And in the late Qing period,there was a trend of decriminalization of the ministry fee.
出处
《武汉科技大学学报（社会科学版）》
2011年第5期579-583,共5页
Journal of Wuhan University of Science and Technology:Social Science Edition
基金
武汉工程大学科学研究基金项目(编号:22118831)
关键词
清代
部费
财政
吏治
影响
the Qing Dynasty
the ministry fee
finance
administration
influence
