海关行政管理与晚清铁路建设的现代化

晚清海关自外籍税务司制度建立以后,在整个海关系统逐渐推行了以西方文官制度为基础的行政管理制度,改变了旧海关落后的封建管理体系,使海关管理绩效得到了很大提高,为清政府提供了日益增多的税收。与此同时,海关的管理效果也为晚清铁路建设和管理提供了榜样和示范作用。铁路是一个国家和民族走向现代化的重要组成部分,从拒绝到兴建铁路,其中包含着思想的转变和现代意识的开启,在沿用和借鉴西方铁路建设和晚清海关的管理方法后,加快了铁路建设和管理的现代化步伐。

On the Influence of Customs Administration upon Political Reforms in Late Qing Dynasty

After the establishment of Dept. of foreigners-run tax in Late Qing Dynasty, custom administration changed a lot because of mass introduction of advanced Western administrative systems from management concept, measures to establishment of custom organizations such as labor resource management department, financial department, general affairs department, etc. With the increase of custom business, custom administration improved greatly in various respects which exerted great influence on political reforms and promoted modernization of administration in late Qing Dynasty.