鸦片战争后,清政府财政支出增大,为缓解中央财政压力,便要求地方分摊,并相应给予地方政府包括自筹财政资金权在内的财政权力,从而拉开了财政权力下移的序幕。甲午中日战争后,清廷举借了巨额的国债,其本息的偿还使中央财政难以承受,迫不得已,又只能向各省分摊,从而加剧了财政权力下移的趋势,促进了中央 After the Opium War, the Qing government increased its financial expenditure. In order to alleviate the pressure on the central government, local governments were required to apportion the local government funds and correspondingly give local governments fiscal powers including self-financing funds, thus opening the prelude to downward fiscal power. After the Sino-Japanese War of 1894, the Qing court borrowed a huge amount of treasury bonds and repayments of its principal and interest made it unbearable for the central government to pay its share to the provinces, thus aggravating the downward trend in fiscal power and promoting the central government’s