本文選題：清代 + 州縣官員　； 參考：《西南大學》2017年碩士論文

【摘要】：國計民生,首重財賦。而人丁地土,乃財賦根部。州縣官一職,集國家之倉庫、百姓之身家于一人之手,同時,財賦稅收又是州縣官考成最重要的標準。因此,州縣官的財政責任于己于民于國家皆有非常重要的意義。關(guān)于清代州縣官責任研究,學界先輩多有探討官員的司法責任,或者官員征稅的角色。相對而言,對州縣官員的財政責任研究顯得薄弱,加上該研究涉及經(jīng)濟史、社會史的眾多因素,更加限制了這一課題的研究。鑒于此,本文以州縣官的財政責任為研究對象,借助清朝會典、則例、律例等文獻資料,通過對州縣官的具體財政責任及其追究的梳理總結(jié),使我們更加了解認識州縣官這一角色以及他在財政責任上為難尷尬的處境。本論文共分為五個部分:第一部分,緒論。主要介紹本論文的選題緣由及研究價值、學術(shù)史回顧、研究內(nèi)容與基本資料方法,重難點所在。第二部分,即第一章——清代財政管理體制概述,主要介紹清代有關(guān)各級財政組織及其職能。本章又內(nèi)分三部分:依次介紹了中央機構(gòu)及職能、地方財政官員及職能和基層鄉(xiāng)村的稅收組織。第三部分,即第二章——清代州縣及其官員財政責任。本章又分為四個部分:第一部分回顧了州縣官員的職掌;第二部分主要介紹清朝的賦稅征收范圍;第三和第四部分詳細介紹了州縣官的起運存留責任和交待報銷責任的內(nèi)容,該兩部分是本文的主要內(nèi)容之一。第四部分,即第三章——州縣官員的財政責任追究。該章節(jié)內(nèi)分三小部分,第一和第二部分主要介紹官員財政責任追究的主要類型和一般程序;在此基礎上,第三部分詳細介紹針對州縣官的財政責任追究的內(nèi)容,主要從戶口田畝、催征、漕運與鹽課四個方面論述,反映了州縣官員來自繁瑣性法令的壓力和履行責任的強制性,該部分是本文的重點之一。第五部分,即第四章——州縣官員的財政責任及其追究評析,這是本文的難點所在。該章節(jié)第一部分從兩個角度,即保證國家財力、懲治吏治腐敗,簡要說明了官員責任追究制度產(chǎn)生的積極作用。第二部分則是論述責任追究的消極影響。通過分析州縣官員如實履行財政責任而給地方帶來負面的后果,主要體現(xiàn)在地方的財政危機、抗租抗糧斗爭、州縣官政務偏廢以及州縣人才不穩(wěn)定四個方面,表現(xiàn)了州縣官員財政責任的艱巨性,最終說明了州縣官這一角色的困境之處。
[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.
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：K249

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本文編號：1855944