期刊目錄列表 - 21～30期(1976-1985) - 第二十七期 (1982)
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清代地方財政積弊個案探討－－嘉慶年間安徽錢糧虧空案
作者:劉德美(國立臺灣師範大學文學院歷史系)
摘要：
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Journal directory listing - Volume 21-30 (1976-1985) - Volume 27 (1982)
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The Financial Deficiency of Anhwei Province during the Chiaching Period(1796-1820)
Author: Liu De-Mei(Institute of History College of Liberal Arts)
Abstract：
Ching Dynasty had a centralized policy which was absolute power in nature on dominating the finance of the whole country. The most important item among many resources of financial income was agricultural income tax. However, there were many defects in levying taxes which caused financial deficiency of annual national income. The purpose of this study is to look into the problems of the financial deficiency of Anhwei Province during the Chiaching period. I am trying to analyse the defect of the local financial system of Ching Dynasty by pointing out the fact that one of the main causes of financial insufficiency was due to overcentralized financial policy.