清末四川经征局的设置与州县财政改革
The Jingzheng Ju and County Fiscal Reform in Late Qing Dynasty

摘要 咸丰同治以后，随着三费、夫马、津贴、捐输等田赋附加与厘金的征收，州县在财政方面拥有一定的自主权。清末推行新政，政府经费支出大增，增加税收，强化省级财政的权限，平衡州县财政收支成了当时财政改革的方向。本文主要以清代巴县档案为分析史料，详细地考察了四川经征局的运作实态，认为四川经征局的设置，在一定程度上加强了省级财政统筹和各类税收的稽征，有利于各州县的财政平衡，同时也削弱了州县的财权。
Abstract：After Xianfeng-Tongzhi turmoil， the increase of land and commercial taxes and surcharges improved the fiscal freedom of the county. The trend was affected by a later reform by the provincial government seeking its own fiscal power after the New Deal of late Qing Dynasty. This essay， based on the Baxian archives， concludes that the new tax institution Jingzheng Ju，in its ability to strengthen provincial fiscal coordination and tax collection， helped to keep a fiscal balance between different counties while weakened their fiscal power at the same time.