記述言語：中国語   掲載種別：研究論文（大学，研究機関等紀要）  

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記述言語：日本語   掲載種別：研究論文（学術雑誌）  

Through an analysis of the Yuan Shikai government's fiscal budgets, the author of this article attempts to clarify how features of the budget for 1911, such as allocations favoring the three northeastern provinces and the larger revenue contributions made by Jiangxi and Anhui provinces, changed through the process of the Xinhai Revolution, the establishment of the office of chief inspectorate of salt revenues and the separation of national and local finances.The Yuan Shikai government's adoption of a fiscal policy which favored national finance such as making conventional land taxes payable to the central government, while establishing an additional land tax to be paid locally, was opposed by such provinces as Jiangsu, Guangdong, Hunan, Jiangxi, Anhui and Zhejiang. In contrast, after the Second Revolution of July 1912, Guangdong's contribution to the budgets for 1914 and 1916 was relatively light, and Jiangxi and Anhui's contributions, which had been relatively heavy in 1911, were now lighter. This change was the result of two events: one was the issuance of government bonds and increases of revenues from the salt tax and special funds from 1914 on; the other was the appointment of provincial governors in Jiangsu, Anhui, Jiangxi, Fujian, Hunan and Guangdong who maintained good personal relations with Yuan Shikai. On the other hand, features of the 1911 budget, such as allocations favoring the three northeastern provinces levelled off due to the fact that Fengtian was excluded from the subsidized provinces and de-prioritized under the standard for estimating administrative expenditures. Moreover, provincial contributions to the budgets for 1914 and 1916 were not progressive relative to their respective revenues, meaning that contributions and special funds rendered to the central government became somewhat heavier for poorer provinces.Among these poorer provinces, Yunnan, which had received subsidies before and depended heavily on the salt tax, suffered the greatest loss from the nationalization of salt tax revenue, which was instituted for the purpose of paying back the Reorganization Gold Loan of 1913. Moreover, even Guizhou and Guangxi, which did not produce salt, opposed the government's prohibition on the imposition of tolls on salt carriers under its policy of limiting the salt tax exclusively to salt-producing regions. In response, the central government distributed a portion of the salt tax revenue to these provinces, but it was not enough to cover losses sustained at the local level. Judging from the cases of Yunnan and Guangxi, salt revenue was allotted to military expenditures, and during the armed uprising against the Hongxian monarchy in Yunnan, Tang Jiyao and Cal E strongly criticized the fiscal policy of the Yuan Shikai government.

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記述言語：日本語   掲載種別：研究論文（学術雑誌）   出版者・発行元：公益財団法人 史学会  

The fiscal budget of the Qing Dynasty's government under an imperial family cabinet for 1911 was characterized by allocations favoring the three northeastern provinces. This is proved by the facts that 1) the contributions of these three provinces to the budget were much smaller in proportion to their relative tax revenues and 2) the portion of military and loan redemption expenditures were lower and the portion of administrative expenditures higher than the provincial averages. The reason why the Qing government favored these three provinces was probably because 1) they were crucial strategic locations for the defence of Beijing against Russia and Japan closeby and 2) they were the home provinces of the Qing Dynasty family, thus enabling us to view the Dynasty's favoritism from the standpoint of a policy directed at implementing measures related to constitutional reform in the northeast prior to any other region. On the other hand, the contribution of Jiangxi and Anhui Provinces to the budget were much higher in comparison to their tax revenues. And while the contributions of regions like Jiangning, Sichuan, Guangdong and Hubei were not all that large, due to the considerable deployment of troops in their regions, they were neverthless forced to expend large amounts on military support, making their overall fiscal burdens by no means light. Under such circumstances, the fiscal budget of 1911 by no means represented progressive taxation and contributed very little to the redistribution of wealth. The governors of those provinces which did not benefit from favoritism in government allocations probably had much to complain about how the budget was handled. In order to document such dissatisfaction, the author of the present article takes up the cases of Jiangxi, Anhui and Guangxi Provinces, in particular the exchange of opinions between Feng Rukui, the governor of Jiangxi and the Qing government cabinet, which depicts Feng's call for progressive allocation in sharp opposition to the cabinet's attempts to disproportionately favor a specific region. Judging from these cases, the author concludes that 1) the governors of the provinces in question complained more vociferously about the government's unfairness than their counterparts elsewhere and 2) the governors of all provinces seemed to have fairly good ideas about the contributions made by other provinces to the budget. Since all provinces did not necessarily fully comply with the central government financial board's recommendations concerning contributions at that time, it would be difficult to simply conclude that the fiscal budget implemented in 1911 punished the provinces in the Changjiang River basin, like Jiangxi andAnhui; however, it would not be surprising even if their dissatisfaction over fiscal policy fermented distrust of the imperial family cabinet.

DOI： 10.24471/shigaku.123.2_231

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記述言語：日本語   掲載種別：記事・総説・解説・論説等（大学・研究所紀要）   出版者・発行元：東京学芸大学  

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記述言語：日本語   出版者・発行元：一般社団法人中国研究所  

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記述言語：日本語   出版者・発行元：公益財団法人史学会  

DOI： 10.24471/shigaku.118.1_127_1

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記述言語：中国語   会議種別：口頭発表（一般）  

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記述言語：日本語   会議種別：口頭発表（一般）  

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記述言語：中国語   会議種別：口頭発表（一般）  

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記述言語：中国語   会議種別：口頭発表（一般）  

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記述言語：日本語   会議種別：口頭発表（一般）  

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