清代州县官员财政责任及其追究述论

发布时间：2018-05-07 07:20

本文选题：清代 + 州县官员　；参考：《西南大学》2017年硕士论文

【摘要】：国计民生,首重财赋。而人丁地土,乃财赋根部。州县官一职,集国家之仓库、百姓之身家于一人之手,同时,财赋税收又是州县官考成最重要的标准。因此,州县官的财政责任于己于民于国家皆有非常重要的意义。关于清代州县官责任研究,学界先辈多有探讨官员的司法责任,或者官员征税的角色。相对而言,对州县官员的财政责任研究显得薄弱,加上该研究涉及经济史、社会史的众多因素,更加限制了这一课题的研究。鉴于此,本文以州县官的财政责任为研究对象,借助清朝会典、则例、律例等文献资料,通过对州县官的具体财政责任及其追究的梳理总结,使我们更加了解认识州县官这一角色以及他在财政责任上为难尴尬的处境。本论文共分为五个部分:第一部分,绪论。主要介绍本论文的选题缘由及研究价值、学术史回顾、研究内容与基本资料方法,重难点所在。第二部分,即第一章——清代财政管理体制概述,主要介绍清代有关各级财政组织及其职能。本章又内分三部分:依次介绍了中央机构及职能、地方财政官员及职能和基层乡村的税收组织。第三部分,即第二章——清代州县及其官员财政责任。本章又分为四个部分:第一部分回顾了州县官员的职掌;第二部分主要介绍清朝的赋税征收范围;第三和第四部分详细介绍了州县官的起运存留责任和交待报销责任的内容,该两部分是本文的主要内容之一。第四部分,即第三章——州县官员的财政责任追究。该章节内分三小部分,第一和第二部分主要介绍官员财政责任追究的主要类型和一般程序;在此基础上,第三部分详细介绍针对州县官的财政责任追究的内容,主要从户口田亩、催征、漕运与盐课四个方面论述,反映了州县官员来自繁琐性法令的压力和履行责任的强制性,该部分是本文的重点之一。第五部分,即第四章——州县官员的财政责任及其追究评析,这是本文的难点所在。该章节第一部分从两个角度,即保证国家财力、惩治吏治腐败,简要说明了官员责任追究制度产生的积极作用。第二部分则是论述责任追究的消极影响。通过分析州县官员如实履行财政责任而给地方带来负面的后果,主要体现在地方的财政危机、抗租抗粮斗争、州县官政务偏废以及州县人才不稳定四个方面,表现了州县官员财政责任的艰巨性,最终说明了州县官这一角色的困境之处。
[Abstract]:National economy and people's livelihood, the first heavy financial Fu. And human land, is the root of wealth. At the same time, the income tax is the most important standard for the state and county officials. Therefore, the financial responsibility of state and county officials is of great significance to the people and the country. As for the study of the responsibility of prefectures and prefectures in Qing Dynasty, scholars often discussed the judicial responsibility of officials or the role of officials in levying taxes. On the other hand, the study on the financial responsibility of state and county officials appears to be weak, and the study involves many factors of economic history and social history, which limits the research of this subject. In view of this, this paper takes the fiscal responsibility of the state and county officials as the research object, with the help of the Qing Dynasty convention, rules of law, laws and other documents, through the specific financial responsibility of the state and county officials and their investigation and summary. It gives us a better understanding of the role of the state county magistrate and his dilemma over financial responsibility. This thesis is divided into five parts: the first part, introduction. This paper mainly introduces the reason and the research value, the academic history review, the research content and the basic data method, the important difficulty. The second part, the first chapter, the overview of financial management system in Qing Dynasty, mainly introduces the financial organizations at all levels and their functions in Qing Dynasty. This chapter is divided into three parts: the introduction of central institutions and functions, local financial officials and functions and grass-roots rural tax organizations. The third part, namely the second chapter-Qing Dynasty state county and its official financial responsibility. This chapter is divided into four parts: the first part reviews the duties of state and county officials; the second part mainly introduces the tax collection scope of Qing Dynasty; These two parts are one of the main contents of this paper. The fourth part, namely the third chapter-the state county official's financial responsibility investigation. The chapter is divided into three small parts. The first and second parts mainly introduce the main types and general procedures of investigating the financial responsibility of officials. On this basis, the third part introduces in detail the contents of the investigation of fiscal responsibility for state and county officials. This paper mainly discusses from four aspects of hukou farmland, urge, water transportation and salt lesson, which reflects the pressure of state and county officials from the tedious law and the mandatory of performing responsibility. This part is one of the emphases of this article. The fifth part is the fourth chapter-the financial responsibility of state and county officials and their investigation and analysis, which is the difficulty of this paper. The first part of the chapter from two angles, that is, to ensure national financial resources, punish corruption of officials, a brief description of the positive role of the system of accountability of officials. The second part discusses the negative impact of accountability. Through the analysis of the negative consequences that state and county officials have brought to the local government by truthfully fulfilling their financial responsibilities, they are mainly reflected in four aspects: the local financial crisis, the struggle against rent and grain, the partial scrapping of state and county government affairs, and the instability of state and county personnel. It shows the arduous nature of the fiscal responsibility of state and county officials, and finally explains the dilemma of the role of state and county officials.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K249

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