The Late Qing Manchuria Financial Studies

The three Northeast provinces lied in the Northeast China, assuming very important political and strategic position. The financial situation of the three Northeast provinces is a decisive factor that affects the Northeast border , defence and an important aspect that concerns the development of every other aspect, and is a key that reads and understands the history of the three Northeast provinces undergoing upheaval and turbulence. It is of important value and meaning to research the finance of the three Northeast provinces of Qing dynasty mainly in the last stage. Adopting financial theory, it has important academic value to comb and analyze the chief financial contents of Northeast three provinces in late Qing dynasty namely, three changed aspects of income, expenditure and financial administive office.; to fully pay attention to the course of financial trends and the characteristic of every stage; and try to find out the developing state of finance of the three Northeast provinces in late Qing dynasty and gain the clear cognition of the cause ,effect and significance of the financial changes of the three Northeast provinces.The paper is divided into four parts:The first part: analyze the financial state of the three Northeast provinces from early Qing dynasty to the pre-war beginning in Emperor Xianfeng reign(the third year of Emperor Shunzhi-the third year of Emperor Xianfeng).The second part: analyze the financial state of the three Northeast provinces from the breaking out of the War in Emperor Xianfeng reign to the eve of the Northeast Reform(the third year of Emperor Xianfeng-the thirty-third year of Emperor Guangxu).The third part: analyze the financial state of the three Northeast provinces from the Reform of the three Northeast provinces to the eve of the Xinhai Revolution(the thirty-third year of Emperor Guangxu-the third year of Emperor Xuantong).The fourth part: conclusion. The finance of the three Northeastiiiprovinces went through three different developing stages. In such course, the old system declined and collapsed gradually. Northeast China opened up financial resources gradually by itself and with the local revenue increased, eventually becoming a large amount of revenue. Financial management was perfected gradually. In this changing course, the three Northeast provinces gradually possessed many rights of revenue and expenditure, and transited to the financial form of other provinces inside the Shanhai pass.