從「陋規」到「自治」: 晚清巴縣的三費局 = From informal funds to self-governance : the Three-fees Bureau of Ba County in late Qing dynasty ; From informal funds to self-governance: the Three-fees Bureau of Ba County in late Qing dynasty ; Cong 'lou gui' dao 'zi zhi': wan Qing Ba Xian de San fei ju = From informal funds to self-governance : the Three-fees Bureau of Ba County in late Qing dynasty

M.Phil. ; In the late Qing, Sichuan Province was noted for the large number of gentry bureaus. At the beginning, Theses institutions were established with the government approval for the specific financial tasks. They became permanent and showed a marked ability to expand their areas of administrative and financial activities. The three-fees bureau, one of such bureaus, was created to solve the judicial funds caused by the criminal cases. ; It was an important issue for the local government in the Qing Dynasty to handle the administrative expenses of court cases that exceeded the statutory allotment of funds. For that reason, a highly localized tradition of tax collection was created outside the central financial system. The institutions that deal with the informal resources gained power and changed the local political situation. The bureaus, created by the long tradition of informal tax collection, were not only the products of the cooperation between the government and the local elites based on their own interests, but also the results of the legalization of informal funds. ; This dissertation will pay attention to the three-fees bureau of Ba County in the Late Qing. I discuss: First, how the county-level bureaus grew from the tradition of local tax collection, which may draw another picture of the county finance in the Qing Dynasty; Second, the extent to which the bureaus changed the county-level political situation. This history not only bear on the customary ideas of local administrative practice, but also serves as a critical background to understanding authority in the local autonomy movement in Late Qing. ; 晚清的四川省以其存在著大量紳辦公局為人所注意，這些機構大多因事而設，專注於籌集臨時性的軍需餉銀或應付規模巨大的行政經費。在其設立之初，公局僅以其特定的財稅目標受到政府授意，隨著時間推移，這些臨時性機構漸趨固定化，並表現出財政及行政職能上的擴張。三費局是上述公局的一種，它意在解決因處理命盜案件而產生的司法規費。 ; 如何在正額財政所限定的規模外解決實際的行政開銷，是清代州縣政府所面臨的重要問題，它關聯到一個存在於集權式中央財政體制之外的高度地方化的財稅運作傳統。處理非正式財源的機構也因之獲得新的權力支配地位，並改變著地方政治的格局。州縣公局的發展歷史表明，公局的產生與長期以來非正式經費的傳統結合在一起：它一方面是地方精英與官府基於各自的特定需求所合謀的產物，另一方面，也是州縣非正式財政運作被予以合法化的結果。 ...