近年来清代湖南厘金研究综述

湖南是湘军重要饷源与晚清协拨源出之地之一，近40年来，有关湖南厘金的研究逐步自概括性的梳理走向细节的考订。通过厘金审视晚清财政制度与近代化思想之变迁的趋势较为明显；尤其是以厘金为代表的新式财政收入体系下，中央与地方间的互动关系更是成为研究的核心。但与此同时，从近代基层社会经济史视角进行对厘金的研究，当为今后厘金研究有潜力的方向。

關鍵字

清代；湖南；厘金；综述

並列摘要

Hunan was one of the source places of Xiang Army's military pay and allocating or transferring funds in late Qing Dynasty. In recent 40 years, research on Hunan's Likin has been changing from recapitulatory review to detailed examination and revision. The trend of recognized changes in the financial system and modernization thinking in the late Qing Dynasty is relatively obvious through the lens of Likin. The interplay between the central government and local government in the new financial revenue system represented by Likin has become the focus of this research. Meanwhile, research on Likin from the perspective of modern grassroots social economic history could be the potential direction in the future.

並列關鍵字

Qing Dynasty ； Hunan Province ； Likin ； research review

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