清代中央政府对西藏的财政支出与财务监管

清代中央政府在对西藏地方的财政投入和财务监管方面形成了一整套行之有效的政策,构成了西藏地方与中央政府关系的又一方面重要内容,积累了丰富而宝贵的历史经验。本文以档案资料为据,就清廷对西藏的财政支出政策、项目、数量和特点,以及驻藏大臣对西藏地方的财务核查管理进行了详细的论述和介绍。

Financial Expense,Supervision and Administration in Tibet by the Central Government in Qing Dynasty

Since Tibet became a district of the Central Government,a set of effective mechanism was formed in Qing Dynasty that the central government put supervised financial support to Tibet.It was also an important part of the relation between the central government and the Tibetan local government.This accumulated rich and precious historical experience.This article,based on archives,dissertates and introduces the financial expense policy,project,quantum and the character of the central government to Tibet as well as the officials who administrated and examined the Tibetan finance in detail.