从受协到承协——咸丰年间四川财政地位的转换

协饷制度是清代军饷供应的中心环节之一,对于保障军需供应,维护清朝统治作用綦重。清前期,四川属于受协省份,由户部指拨邻近省份协济军饷。太平天国起义爆发后,作为国家财薮的东南各省先后遭受兵燹,财政供支捉襟见肘。为了应对时局,清廷将四川视为财政搜罗的重点所在,令其协济他省军需。四川由受协省份变成承协省份,以咸同年间为关键。本文意在探讨清代四川财政地位转换的内外因素、过程及其影响,借以管窥近代协饷制度运作模式的变动与清政府统治之间的关系。

The Transformation of Sichuan Financial Station in the reign of Xian Feng

The system of assisting military expenditure was one of the central processes of army provision in Qing dynasty. It was important for providing military expenditure and maintaining the rule of Qing dynasty. Sichuan was an assisted province in early Qing dynasty, which needed the assistance of adjacent provinces. After the breaking out of taiping uprising, the rich southern and eastern provinces were destroyed by wars. So the central government ordered Sichuan province provided financial assistance to those provinces. The reign of Xian Feng was the hinge of the Sichuan's financial station transformation. This paper discusses the inside and outside reasons, process and impacts of this transformation in order to find the changing models and its influences.