"双头博弈"——清末的国地财政划分

清朝末年,封建财政集权体制逐渐崩溃,国家财权严重“外移”和“下移”。清廷不得不开始仿照建立西方财政体制,划分国家财政与地方财政。这一财政改革举措没有取得成功,但它是清末向西方学习进行财政改革的一个尝试,是近代化进程史册中的一页,并且为后来的财政改革提供了深刻的经验教训。

"One Pair of Heads Plays Chess"——The financial division Of the central and locality of the latter stage of Qing Dynasty

In last years of Qing Dynasty, the system of feudal financial centralization of state power collapsed gradually, and the national ownership of property was "moved outside" and "shifted down" seriously. Imperial Palace of Qing Dynasty had to begin to imitate and set up western financial system, and divided finance as state finance and local finance. This financial reform action did not succeeded, but it was a try which carried on the financial reform learning from the west in the latter stage of Qing Dynasty. It was a new chapter that took in the process in modern times, and offered some deep experiences and lessons for financial reform later on.