A Study On The Financial Responsibility And Punishment Of Prefectural Government In Qing Dynasty

National economy and people's livelihood,Finances and taxes is in the first place.However,population and land is truly foundation of taxes.As a prefectural officer,he is mainly responsible for the management of the national warehouse and the personal safety of the people.At the same time,finances and taxes is the most important standard of his achievements.As a consequence,prefectural official financial responsibility has a very important meaning to themselves,people and country.The study on the responsibility of prefectural officer in Qing Dynasty,there are a lot of predecessors discuss his legal responsibility or role of a tax gatherers.Relatively speaking,the study on the financial responsibility of prefectural officer is inadequate,and it involves many factors about the Economic and the Social History and eventually limits the research of the subject.In view of this,this paper takes the prefectural official financial responsibility as the research object and adopts the Qing Dynasty Code,the Cases,Statutes and other literatures,Through to the prefectural official financial responsibility and punishment combing the summary,it makes us know more about the role of prefectural officer and his embarrassed situation on the financial responsibility.This paper is divided into five chapters:Introduction: It provides information that the causes and meaning of the selection of the subject,the domestic and foreign research actualities,research scope and track,key and difficult points and so on.Chapter One: A brief account of financial management system in Qing Dynasty,it mainly introduce the relevant financial organizations and their functions at all levels in the Qing Dynasty.This chapter is divided into three parts: they introduce the central institutions and functions,the local government and functions and rural tax organizations in turn.Chapter Two: The prefectural officer and its financial responsibility in Qing Dynasty.This chapter is divided into four parts: the first part reviews the history and functions of the state and officer;the second part mainly introduces the taxation scope of the Qing Dynasty;the third and fourth parts detail the contents of the responsibility of the prefectural official tax payment and reimbursement,which is one of the main part of this paper.Chapter Three: The financial punishment of prefectural officer.This chapter is divided into three parts: the first and second parts mainly introduce the main types and general procedures of official punishment;on the basis of this,The third part details the content of the financial responsibility for the prefectural officer,Mainly from the account field,Tax and forced collecting,canal transportation,salt tax in four aspects,Reflecting the prefectural official pressure from the tedious laws and coerciveness to fulfill its responsibilities,this part is one of the focuses of this paper.Chapter Four: An Commentary of the financial responsibility punishment of prefectural officer.The first part of the chapter briefly illustrates the positive function of the official accountability system from three angle: ensuring national financial resources,spuring officials assessment,punishing corrupt officials.The second part discusses the negative effects of accountability.Through the analysis of prefectural officer to fulfill the financial responsibility that dead to negative consequences to the local,mainly reflected in two aspects:The local financial crisis and resist the struggle against food and grain,showing the arduous of the financial responsibility for prefectural officer and ultimately reflecting dilemma of him.