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体制问题关乎国家的兴衰存亡,晚清中央政府的财政管理体制改革前夕,清廷面临严重的财政危机却没有系统的改革意见,官吏腐败清朝政权已相当衰落,科举已废新的人事制度却尚难建立,革命排满风潮风起云涌之下影响和参与制定改革方案的人却都各谋私利,因此,此改革“势在必行又难行”。但晚清政府出于种种原因还是冒险进行了改革,对中央和地方财政管理体制进行了调整。由此触发了老百姓、立宪派、督抚们、革命派等与清政府的矛盾冲突,使民众不安全感加剧,导致了清王朝的寿终正寝。
Institutional issues related to the nation’s rise and fall on the eve of the fiscal reform of the central government in late Qing Dynasty, the Qing government faces a serious financial crisis but no systematic reform opinions, the corruption of officials Qing regime has declined considerably, the imperial examination system has been abolished the new personnel system Difficult to establish, the impact of the turmoil of the revolutionary platoon surge and participation in the formulation of reform programs are all for personal gain, therefore, this reform “imperative and difficult ”. However, the government of the late Qing Dynasty took risks to carry out reforms for various reasons, and adjusted the financial management system of the central and local governments. This triggered the clashes and conflicts between the people, the constitutionalists, the governors, the revolutionaries and the Qing government and aggravated people’s insecurity, resulting in the end of the Qing dynasty.