晚清湖南地方财政的形成及问题

晚清政局大变动，湘军影响着湖南地方财政的形成。在维新运动与清末新政的推动下，湖南地方财政开始近代化的尝试，在税制、地方金融体系、财政制度与政策方面均有一定的近代化取向的创举。但是，湖南地方财政存在着诸多问题，财政管理的混乱、入不敷出、支出结构问题，以及财政对金融的侵害，表明了地方财政近代化的复杂性和艰巨性。

The Formation and Problem of Hunan Local Finance in the Late Qing Dynasty

Dramatic political changes happened in the Late Qing Dynasty, and the Hunan army affected the finance formation of Hunan Province. Under the influence of the Hundred Days Reform and the new political policies issued by the Qing Dynasty, the local finance in Hunan began to take some modernization attempts and innovations which are embodied in the reforms in tax system~ the local financial system, the financial system and the policy system. However, there are many problems in the local finance such as chaos in financial management, income failing short of expenditure, the structural problem of expenditure, as well as financial abuseall this indicated the complexity and diffieuhy of local finance modemization.