| The late Qing Dynasty was an important period of modern financial transformation.In the late Qing Dynasty,the Qing government was corru pt,foreign powers continued to invade China and various domestic uprisi ngs occurred one after another,and the financial expenditure increased sha rply,which made itvery difficult to finance.Especially after Xiantong,wit h the downward movement of central financial power and the enhanceme nt of local financial power,the financial contradiction between the central and local governments was prominent,and the whole financial system w as nearly paralyzed.At the end of the Qing Dynasty,Guangxi was in fina ncial distress and its financial system was in disorder.In addition,in the l ate Qing Dynasty,with the continuous frequent financial apportionment o f the central government to Guangxi,the financial interception and export of Guangxi also increased,which highlighted the financial contradiction between the central government and Guangxi.In order to save the ruling crisis,the Qing government began a top-down financial clean-up through out the country,prepared the budget and prepared for the implementation of constitutional government.As an important link in the financial cleanup in the late Qing Dynasty,Guangxi carried out financial clean-up with t he establishment of Guangxi finance bureau.The financial clean-up of Guangxi in the late Qing Dynasty mainly i ncludes two stages: one is the clean-up of Guangxi’sfinancial system;The second is to divide national and provincial taxes and formulate financial budgets.At the end of the Qing Dynasty,the social unrest in Guangxi,the rapid growth of fiscal expenditure,financial difficulties.In order to solve the financial difficulties,with the acquiescence of the Qing government,it created a variety of names,opened up tax sources,and established vario us financial institutions,resulting in the disorder of the financial system.I n the financial clean-up,we checked the problems of numerous institution s and chaotic revenue and expenditure,and put forward improvement sug gestions,which improved the situation of financial disorder in Guangxi.On the basis of checking and improving the financial system,Guangxi cle arly divides the national tax and provincial tax according to the instructio ns of the central government,and formulates the Xuantong three-year bud get according to the check results.The division of state and local taxes an d the formulation of budget further promoted the transformation of moder n finance.Although the financial clean-up in Guangxi in the late Qing Dy nasty improved the disordered financial system,the overall effect of finan cial clean-up in Guangxi in the late Qing Dynasty was weak.The financia l clean-up did not solve the financial distress of Guangxi,but exacerbated the distress,and the financial contradiction between Guangxi and the cen tral government did not ease.At the same time,the division of national an d provincial taxes and the formulated budget are also ignored.In addition,the collapse of the Qing Dynasty is undoubtedly a sign of the failure of t his financial clean-up.However,the reform and reflection of the financial clean-up in the late Qing Dynasty is undoubtedly correct.It is also an im portant step in the process of modern financial transformation in Guangxi.It is of great significance to study the development of modern financial tr ansformation in Guangxi. |
