<論説>清末湖北省財政の分権的展開 : 辛亥革命の財政史的前提

Abstract

清末の二度の賠償金と新軍創設を中心とする権力的改革は、各省政府に急激な財政膨張を強制する。改革を強力に推進した湖北省の場合、それに伴なう経費膨張に対し、通過税・消費税を中心とする流通依存型の税収体系に銅元鋳造差益等の租税外収入を加えた歳入構成を築くことにより対応する。しかし獲得した財政上の相対的優位の故に湖北省は軍備拡張に於て過重な負担を強いられ、それは行政業務に支障を与え、省政府と清朝中央の間には政策上の矛盾が生ずる。湖北省の財政的優位の背景には世界市場包摂に伴う漢口経済の発展があり、官銭局の諸活動がそこに於て中心的な役割を果たす。

In the late period of the Qing dynasty, the indemnities which were paid two times and the reform of the power structure, chiefly the foundation of the new armies, forced each province 省 government to increase the finance rapidly. The province govrenment of Hubei, which promoted this reform actively, dealt with the increasing expenses by adding the income other than taxes, for example margin profits from striking copper coins, to the system of taxation imposed mainly on the circulation: a consumption tax, a toll and so forth. So its finance became relatively sound. But, for that reason, it was obliged to bear too heavy a burden in the military expansion. This too heavy burden hindered the administrative activities, and resulted in the conflict of the policy between the province government of Hubei and the central government of Qing. Behind the relative superiority of the finance, we must remark the development of the economy of Hankou 漢口 in which the Mint Bureau 官銭局 played a principal part and which was much stimulated by entering the world market.