On The Relationship Between The State's Finance And The Income And Expenditure Of The County Magistrates Of Qing Dynasty

Qing Dynasty lies in the latter part of Chinese history, whose social life is still the main dominant traditional social force. The taxation is also still in the range of tradition, which mainly meet the need of the nation and military affairs. Therefore, although based on institution, the financial policy is decided by the local government's finance. In fact, because of financial policy of "Making Both Ends Meet", the local government's taxes and its incomplete financial system lead to the fact that the financial situation in each county has a great influence on the state's finance. Through the analysis of historical data collection, a comprehension of the financial condition of the County Magistrates, including their income and expenditure, is of great significance.This thesis is mainly composed of six parts:The first chapter gives a general introduction to the reasons and significance for the choice of the topic, as well as the present research situation.The second chapter introduces the emergence and evolution of States and Counties in Qing Dynasty, which sets a basis for the later specific analysis of the income and expenditure of the county magistrates in the third chapter.The third chapter provides a relatively clear and complete analysis of the county magistrates' payment situation thorough quoting much information acquired.The detailed information about the magistrates' expenditure is introduced in the fourth chapter through the specific analysis of historical materials.Chapter five analyzed the relationship between the local government's finance and the local officials' personal finance in the states and prefectures through the analysis above.The last part makes a conclusion about the whole thesis and pointes out the influence of this institution and the significance of this research.