摘要
海河工程局是中国现代疏浚业的先驱,为天津港口建设立下功勋。中外官商各方代表组成董事会与参事会(及咨询委员会),由此形成非营利性的独立公益法人及其公开透明的运行机制。关税附加税作为海河工程局的主要资金来源,赋予了海河工程局公益法人性质与独立产权单位属性。近代中国海关为中外共治的相对独立的权力机构,关税收益权不由中外官方任一方单独支配,其相对独立性使之可以在政权更替中保持稳定性与连贯性,并成为海河工程局的资金保障、产权保障与信用保障。不仅过去的、当期的关税可以顺利转移支付给海河工程局作为运营经费,而且远期的关税能够变现为工程经费,从而尽早完成庞大工程,造福各利益关联方。
Based on old foreign language archives,the Hai Ho Conservancy Commission,which has been regarded as imperialist governance,is actually an interest game equilibrium of various related parties. The board of the Hai Ho Conservancy Commission,the General Commission and the Board of Reference was composed of Chinese and foreign business and official representatives,thus forming an independent non-profit public interest organization,which had transparent operational mechanism. As the main source of fund for the Hai Ho Conservancy Commission,custom surtax gave Hai Ho Conservancy Commission the qualification of public interest organization,and the special attribute of its independent property right. Modern China's customs was a relatively independent authority,which was jointly administrated by both Chinese and foreign governments. The right of tariff receipts,including the levy and payment of customs surtax,was not dominated by either side. Its relative independence of China's customs made it possible to maintain stability and coherence in the period of regime change,and became the financial security,property and credit guarantee for the Hai Ho Conservancy Commission. Not only the past and present tariff could be transferred to pay the Hai Ho Conservancy Commission for its operating expenditure,but also the future tax realization could be used as project funding,so as to provide financial support for the significant dredging projects to be accomplished rapidly. Thus,the Hai Ho Conservancy Commission could achieve its long term sustainable development,and might not be influenced by both Chinese and foreign governments.
出处
《清华大学学报（哲学社会科学版）》
CSSCI
北大核心
2017年第6期170-182,共13页
Journal of Tsinghua University(Philosophy and Social Sciences)
