清代中央与地方财政分配关系的研究与借鉴

中央与地方的财政分配关系有史以来都是一个纷繁复杂的问题,对经济的长远稳定和发展至关重要。在清代,中央与地方的财政关系经历了中央集权型、地方分权型和中央与地方争权型3个阶段,中央与地方地财政关系的演变与社会性质、政府职能、经济等因素密切相关。当前中国的财政分权体制仍处于改革阶段,借鉴清代财政分配关系对完善中国财政分配体制有着重要意义。

Study and Reference of Financial Distribution Relation between Central Government and Local Government in Qing Dynasty

Financial distribution relation between central government and local government is a complex problem throughout the whole history,it is very important to long term economic stability and development.In the Qing Dynasty,financial relation between central government and local government had experienced the centralization,decentralization and the power struggling between central government and the local government.Evolution of financial relation between central government and local government was closely related with social nature,government's function,economy and so on.Presently,Chinese financial distribution system is still at the reform stage,so learning from financial distribution relation of the Qing Dynasty has vital significance for perfecting the Chinese financial distribution system.