摘要
晚清以立宪为主旨的变革,实质是中央与地方、清廷与立宪派的较量,其中以商界力量为代表形成的立宪派发挥了重要作用。立宪派不断通过政治话语和理性交锋争取自身的权利,提出明确的财税、经济要求并通过资政院和咨议局积极参与政治,为达致立宪政治目标与清廷展开角逐。从财税立宪的角度来看晚清变革,探寻财政、经济与晚清政治变革的微妙关系,会发现以预算草案为代表的案例背后隐含着复杂的政治博弈。预算案的政治博弈让具有近代意义的财政改革雏形具备,而国会请愿的政治博弈双输的结果导致了清廷的败亡。
The reform in late Qing dynasty, which aimed at establishing a constitutional monarchy, was essentially a contest between the central and local governments and between the Qing government and the constitutionalists who represented the business circle and played an important role. Through political discourse and rational confrontation, the constitutionalists were financial, tax, and economic requests, and through fighting for their own rights. They clearly stated their the Advisory Council and the Consultative Committee vigorously participated in politics, rivaling with the Qing government for constitutional purpose. Examining, from the perspective of finance, taxation, and constitutionalism, the subtle relations between finance, economy, and the political reform of the late Qing dynasty will find that complex political games were hidden in cases represented by budget drafts. Political games around budget plans shaped modern financial reform and the failure of the Congressional petition led to the downfall of the Qing Dynasty.
出处
《江汉学术》
2016年第6期110-117,共8页
JIANGHAN ACADEMIC
关键词
晚清
立宪派
财政制度
预算制度
财政改革
财税立宪
late Qing dynasty
constitutionalists
fiscal system
budget system
financial reform
