摘要
江南制造局开办之初主要依靠淮军饷需等处拨款,此后江海关拨付一成\二成洋税,经历一波三折最终成为支撑其发展的主要经费来源,曾国藩、马新贻、张之洞、刘坤一等人于其间贡献很大。但江南制造局内部账目管理较为混乱,二成洋税的数额在江海关奏销折、制造局奏销折和制造局内部账册三者之间存在较大的差距,需要一一梳理才能得出较为接近的数目。
In the first days after its establishment, the Jiangnan Arsenals was financially dependent on Huai Army＇s commissary department. Very soon, under the help of high-ranking provincial officials, in particular Zeng Guofan, Ma Xinyi, Zhang Zhidong and Liu Kunyi, the Arsenals was able to receive 10 percent and eventually 20 percent of the annual tariffs of Shanghai Maritime Customs as a routine and major financial aid. This article reveals that the Arsenals suffered from a poor financial management model and this inefficient model caused considerable discrepancies among the amounts of its expenses that were respectively suggested by Shanghai Maritime Customs＇ financial memorials for reimbursement, the Arsenals＇ financial memorials for reimbursement, and the Arsenals＇ own financial records and memoranda. This article examines part of these discrepancies and argues that the accurate numbers of the Arsenals＇ financial aids and expenses lie in close comparisons among the aforementioned three groups of documents.
出处
《中国经济史研究》
CSSCI
北大核心
2016年第6期99-113,共15页
Researches in Chinese Economic History
关键词
江南制造局
二成洋税
奏销
The Jiangnan Arsenals
20 Percent of Tariffs
Report and Reimbursement
