Reform of the fiscal administration under the late Qing dynasty : a study of the Committee for the Reorganization of the Financial Affairs of the Empire

Abstract

During the late 19th century the Qing increased public finance, with state income increasing by a factor of six. Under the Qing system, the Ministry of Finance kept records using the baoxiao report system; the newly increased revenues were not included in this reporting system, and were referred to as waixiao. Earlier research has viewed the increase of waixiao as one of the results of the expansion of the authority of regional officials and the weakening of centralized integration. However, this paper shows that a 1908 fiscal reform promoted central control over waixiao, and argues that earlier views of the struggle between regional officials and central authorities over waixiao are only partially true. In some cases the Governor-Generals and Governors made positive efforts to report waixiao, while the Ministry of Finance tried to conceal it. This paper argues against an explanation that sees growing conflict between the regional officials and the central state as a major cause of the collapse of the Qing. We can also see that the reform, which began as part of the effort to change budget planning as part of the institution of constitutional government, offered ideas for the establishment of a budget process under the Republic.