道光・咸豐期外省における財務基調の變化 : 張集馨の生涯を軸に

Abstract

After the middle of the Qing dynasty, the accumulation of deficits in public treasuries in outer lying areas of China became the major problem in public financial affairs. Since the income of these areas was never sufficient to provide for the expenditures of their governments, this problem necessarily arose. The policies devised by the bureaucrats of these areas were the following: (1) Since the cancellation of deficits at the department and district level was impossible by the magistrate acting alone, these problems were usually inherited by his successor. On that occasion, the Prefect and the Intendant, who were the magistrate's superior authorities, officially recognized the continuation of the problem. However, while the outgoing official entrusted his successor with the resolution of these financial problems, in fact they were not resolved at all. (2) The Governor-General, the Governor, and the Provincial Treasurer conducted special inspections of the area's financial accounts, clarified matters for the person responsible for the dissolution of the deficits and actually tried to resolve the problem. However, despite this, as funds were still lacking, this solution was only a nominal one. Thus, the mid-Qing bureaucratic structure lacked a real solution to the financial problems of outer lying areas, and only devised nominal ones. Only with the Taiping rebellion did it change its political mood and begin to take steps towards actually solving the financial problems of the outer lying areas.