On Late Qing's Disintegrating System Of Final Accounts

The paper makes an overall analysis of final accounts disintegrating in the late Qing Dynasty.As an important component of the centralization financial system,the analysis to final accounts can be an all right partial view of the late Qing's deep change of finance and political system. This paper will expound the fact of final accounts disintegrating from four respects . Summed up the system of final accounts in the early and the middle period of Qing Dynasty at first, and probed into characteristic which final accounts system design and defect itself that existed especially. Secondly , analyse in depth the key period when the system disintegrates ------final accounts of the Taiping Heavenly Kingdom period. Moreover , it is made one ,and be probed into behavior of all respects that it disintegrates. The last content is three reasons why the final accounts system disintegrates. Late Qing's final accounts system is equivalent to a kind of financial final accounts system on the whole ,the authority of final accounts is in the Ministry of Revenue in the central palm, and divide the palm functions and powers through 14 clear official's departments; in the local government , the local finance official control the final accounts .final accounts procedure is in accordance with custom , by the form of final accounts volume it is reached to the central authorities. Waiting the accounts and the verifying by the Ministry of Revenue.In the Qing Dynasty,final accounts are effectuated by one mode . all local receipts and expenditures must offer on central authorities, which had none of expenditure without exception. One mode final accounts system make finance demonstrate an " complete finance " state.In theQing Dynasty final accounts system lacks integrality,nature of including, dependability and elasticity , the local are made deficit because of the imperfectness of the final accounts system, but still maintained the financial operation of the early and the middle period of Qing Dynasty with an effort. The disintegrating of the final accounts system began in the Taiping Heavenly Kingdom period , after the war,the central state revenue is insufficient,finance system isn't works , having no choice,allowed the high-ranking official and the soldier answered to " raise the pay on the spot ", revenue and expenditure turned on one breach by itself for the local, which leads to abnormly confusing.transit duty , external debt , feudal alnd tax adds and salt jins rasing pays etc. had the phenomenon that play little or no accounts in various degree, and the scale is expanded day by day.The long-drawn-out war makes the military supplies final accounts quite serious. the reason mainly has:First, the war is long-drawn-out , a large number of volum are lost , people' s are unable statistics soldier's volume, so have difficulty to expense by the rules. Second, Imperial Palace of Qing Dynasty allowed self-raised pay to take, all parts often use and final accounts at the same time .the governors and the high-ranking official set up organization managing by oneself , undertaking person unavoidably cheat from it, final accounts by excuse are happened occasionally , they at the same time can make an issue of the final accounts volume also, war change unusual, make it verify these manager expenses seem very difficult to count. Third , opened up a lot of new source of tax revenue in the war , has not stipulated the standard of the expenses and tax rate in the middle of these tax revenues, the local use very confusing and different in all parts , soit can't be final accounts by the rules,.which is fair. At that time military supplies final accounts didn't play more than ten years. even had emergenced the situation of being without final accounts. Because of the type of the centralization financial system are weaken, it's total trend is formalization. The new financial organization emerges in an endless stream ,the final accounts charge changed quietly in the locality, Chief Secretary gives the authority to the governors gradually, becoming their staff member , only managing some revenue and expenditure. After power pattern changing, that through it to control the local revenue and expenditure failed. The following form are the extending of final accounts repeatedly , the serious one is the salt final accounts moreover, the relatively stable revenue and expenditure ------extra final accounts existed. the central authorities repeatly urge but deceive no answers.The ones that final accounts deeper question is final accounts in radom,and final accounts in other areas existed in a large amount. The local adopt the method that collect more and final accounts little.the expenditures are false;final accounts are simplified, the close project only offers an inventory such as getting in touch with foreign affair; The military supplies final accounts of later period are im--final accounts repeatedly, at a standstill. With what Qing Dynasty follow all the time being in final accounts question, most serious is comments final accounts .the typical income project-----transit duty final accounts are an quite descriptiom at that time , it is really a huge view, the central authorities can not ask without exception, though the central authorities try hard to bestir oneself and clear up the finance several times, rectify transit duty final accounts, but the result makes people quite unsatisfied, this confused account can't still be " revealed ".