前恭後倨：清季督撫與預算制度

宣統時期，為挽救財政危機，清廷下決心將西方預算制度移植中土。制度移植的成效取決於各種因素，各省督撫的態度至為關鍵。在對待預算的態度上，督撫群體前期傾向於積極引介仿效，後期則選擇消極敷衍抵制，無不基於中央與地方財政二分的現實。各省疆臣出於對清廷憲政籌備政策的非議以及固守一隅之利的目的，對預算編製、預算監督等環節施加各種影響，並以倡議設內閣、開國會方式來表達挽救預算危機的呼聲，冀能影響中樞決策，謀取國務權力。中央和各省的議政機構承擔著審議預算和監督財政的責任，為爭取預算審議、捍衛預算監督的權利，先後進行了各種努力。在督撫和部院大臣的敷衍下，監督效果實難彰顯。督撫群體化解上下財政利益衝突的作為，嚴重制約了清季預算移植的制度效應。清廷本藉試辦預算挽救困境，卻因政治和人事矛盾激化而難逃覆轍。

關鍵字

預算制度；預備立憲；督撫；清末財政；諮議局

並列摘要

Under the reign of Emperor Xuantong, the Qing government determined to adopt the Western budget system. This shift depended on various factors, of which the attitude of provincial governors was of key importance. At first, the governors generally backed the new system, but later they resisted it, at least passively. This change in their attitude stemmed from the nature of the financial division between central and local governments. Governors sought to influence the drafting and auditing of the budget. They also advocated the establishment of a cabinet and parliament to overcome the fiscal crisis and generally influence national policy. Both the central parliament and local councils attempted to discuss budgets and supervise governmental finances, but were constrained by both central authorities and provincial governors. The governors tried to eliminate the conflicts of financial interests between the central and local governments, and so opposed the institutionalization of Western budgetary procedures. The Qing dynasty hoped to solve its financial problems by adopting the Western budget system, but instead this action intensified political and personnel conflicts.