On The Regulations On Submitting Expense Accounts To The Court During The Late Qing Dynasty

The submission of expense accounts to the imperial court is an important part ofthe financial system, in the Qing Dynasty. Mr. Zhou Yumin define it as a "in the natureof the modern equivalent of the financial statement system". In fact, it has gone beyondthe category of financial statements, the Submission of Expense Accounts to the Courtis the central management of revenue and expenditure as a whole set of rules andregulations, and also is an important verification system closely connected with thebureaucracy.During the war, the Qing regime fragile shake and crumble, centralized systemmust face a serious crisis, in this case, the Qing government had to devolve financialpower, local is allowed to raising fund, In order to maintain centralized system, localadaptation has brought a great effect to the financial system, in order to maintain thecentralization of financial system and the Submission of Expense Accounts to theCourt also changed.The war lasted for a long time, economic slack, local military expenses.Unusually severe, quartermaster reimbursement was towed to postwar, the militaryplayed so flexible in processing system, to create "billing claims" form. On one hand,the military has for many years, there is a sum of money, if it must be reported to thefine books, also cannot achieve the purpose of verification of military expenditure.On the other hand, billing played exempt part in the fee demands. The court in thetwo three years Tongzhi and Guangxu eight years will change the military expensesfree fine books, which indicates that the late Qing Dynasty played the simple changes,this change has both positive and negative significance, simple means to reduce thecost of claims, but on the other hand also means weakening the Submission of ExpenseAccounts to the Court.In the late Qing Dynasty, Westernization Reimbursement was a new content. The"Westernization" spending is completely different from the content of fiscalexpenditure, the scope of activities related to various military, national defense, communication, education and so on, in order to ensure the government enterprisessmoothly, the Qing government undertake a major fiscal responsibility, WesternizationReimbursement became a problem in the late Qing Dynasty.The Qing government did not create new Westernization spending accounts, butwill be played into the old for category management. The Qing government inGuangxu eight years carried the simple policy, and usually accountable. AfterGuangxu eight years, the Submission of Expense Accounts recoveried and establishedSpecial rules in order to strengthen the bank audit.The Westernization Reimbursement has a tremendous impact on the traditionalaudit, in Guangxu ten years accounting adjustment is a clear answer, in order to "try tosupport the whole", the re division of accounting subject, the spending will absorb theaccounting system. Westernization played on traditional played the largest impact isreflected in the audit basic.Because of no case to follow, machine Bureau and Haiphong reimbursementprojects are more accountable, debate about billing or record reimbursement form alsoreflects the game between central and local governments, local thought, westernizationplayed no cases to follow, billing form, while the central wanted to control thebusiness spending, supported and record the reimbursement form. After Guangxu eightyears, the state has played month after month and year after year being curbed, but"accountable" form was chiefly weakened.Likin research has been paid attention for academic circles in the late QingDynasty, Likin was the creation of a new tax, the lack of reporting began soon, so thedisadvantages of sinus problems, become one of the most serious export tax. InXianfeng, Tongzhi and Guangxu, Likin system’s construction content is less, but theeffect is not ideal.The PCT supervision is important, but according to its essence,the lack ofeffective control of the PCT system, the lack articles of association, had been delegatedfinancial authority to recovery. It had run through two dynasties, had no strict taxsystem, resulting in a large number of Likin export, or fill one’s own pocket. The Likinpin, had not a unified provisions, so that all system is not unified, even in a land alsohas many divergent, vulnerability overmuch, making easy, and less punishment, so theLikin over draft at pin is quite serious, the local had no strict financial system that can observe a line, balance of payments, causing many button number become exportsection, not submitted to the Department, has been rectified and no obvious effect.In the late Qing Dynasty the modern budget system is replaced, the final collapseis the result of political economy in the late Qing Dynasty, two force interaction. Firstof all, the collapse of SEAC is fading centralized financial system resulted in late Qingdynasty. Along with the expanding powers, having property rights, the local begunwith the financial institutions directly under the governor, had more independentdomination "export", formed in the late Qing Dynasty for decades situation concussionin large scale, local finance is the most impact on centralized fiscal system, but also tomaintain the system impact.In order to solve this dilemma, the Qing Dynasty begun division of the centraland local finance, improvement of support, the establishment of a modern budgetsystem, audit will quit. Secondly, the late Qing Dynasty in the era of great change ofnew economic form, the form of small-scale peasant economy impact, and based onthe small-scale peasant economy,the old financial nature is tested, which requires thefinancial system must adapt to the economic development situation, but SEAC cannotadapt to this change, and ultimately difficult to throw off the fate of being eliminated.SEAC is a product of the old monarchy of the finance system, the problem isrooted in the old political system and economic content, basic crux played system liesin the lack of modern budget system and lack of technical management, must establishthe modern budget system and professional knowledge, and these two points must bebased on modern economic and technical development."The budget is not vertical,fiscal disorder, disadvantages of sinus problems,"In order to prevent the finalshortcoming, setting budget of command control, this is the fundamental way forSEAC.