晚清广东海防经费筹措的中央与地方争论研究

海防建设经费筹措是晚清政府的重要任务.中法战争以前为广东近代海防的初创时期,开始购买铁甲舰和修建新式炮台,海防主要依靠自行筹款,获得的中央经费仅有粤海关每月拨银2万两;中法战争至两广总督张之洞离任前为广东海防的快速发展阶段,通过借洋债迫使清廷允许广东截留洋药厘捐和开办闱姓赌税,同时广东与户部对各类捐输展开争夺,广东利用战时体制获得捐输的支配权.从晚清广东海防经费的筹措过程可以看出,广东督抚不断通过寻找新财源、请求截留京协饷等方式建设本省海防,为了应付国防事务,战时状态下在中央与广东互相妥协的过程中,广东获得更大的财政支配权.

Research on the central and local controversy over Guangdong coast defense funds in the late Qing Dynasty

The funds of coastal defense construction were important task of the late Qing government. The construction of Guangdong province''s coastal defense can be divided into three stages. Before the Sino-French war, which was the initial period of modern coastal defense, it began to purchase armored warships and the construction of new types of forts, coastal defense mainly relied on self-funding and only the Guangdong Customs allocated 20,000 taels of silver per month; the Sino-French War until the departure of the Governor of Guangdong and Guangxi, Zhang Zhidong, was the rapid development stage of Guangdong Coastal defense. It raised a lot of funds for coastal defense by borrowing foreign debts, promoting the gambling tax, withholding the central government funds and levied opium tax. At the same time, Guangdong and the Ministry of Households competed for various donations. Guangdong used the wartime system to obtain domination over donation. It can be seen from the fund-raising process of coastal defense funds in different stages that the Guangdong governor has constantly built the province''s coastal defense by seeking new sources of finance and applying for the interception of the central government funds. From the financing process of coastal defense at different stages, it can be seen that the governor of Guangdong continues to seek new sources of financial resources, requesting to withhold Beijing''s funding and other province funding which need Guangdong to provided, to build coastal defenses in the province. In the process of mutual compromise between the central government and Guangdong, Guangdong gained greater fiscal control.