The Study On Accountability System Of Magistrate In Qing Dynasty

Transfer is an important system to strengthen local grass-roots political operation in Qing dynasty, mainly including tasks done by officials from the old to the new. Accountability system sprouted in Qin and Han Dynasties and had gone through continuous development and improvement. To the Qing Dynasty, it has gradually attained prepared and mature.With respect to the former, the Qing Dynasty to the provisions of the accountability system can be described as meticulous and tight. No matter the central government or local governments, the regulations were promulgated, charter counties account for the detailed provisions including the period, content and disposition. According to the Qing dynasty regulations, state and towns have two months as deadline, which is a positive limit Zhengxian, while, according to specific circumstances, remote and tax-heavy regions are given some of the extra period, that is Zhanxian. In Jiaqing years, the Qing government give account of two reference period in counties according to the actual situation of the county, which is the same as two months.During positive, extra, and the second reference period, the magistrate needs to make all the affairs clear within the account books handed over to the new government. After the new official verification is completed before making a knot receiving clear book, along with monitoring the seal plate junction and feeding to a higher level prefectural government to plus knot, then handing over to the verification treasurers and governors of the Ministry of Personnel to view detailed report as the last forwarded, in order for future inspection. The content is rich including land tax, barn, legal advisors, post, academic temple, playing off regulations and so on. In addition, in different parts of the country, there are some special account of the content, such as in the southern provinces, lifeboats are accounted while in the north along the Yellow River, native rooms are included.In early Qing Dynasty, officials were yet clear, accountable system performed well throughout the country. But over time, gradually relaxed Officials in the Qing Dynasty accountable system there have been many problems throughout the county to explain the delay, accountable backlog were serious.Magistrate to conceal any of their own money and grain deficit within the way, taking various methods, such as saying the mortgage kneaded the people owe, proposing a single private meeting or voting against the silver grain bin, streaming stalls, taking by force, and so on. After Jiaqing, Qing government have gradually realized the importance of strict account on land tax at the time of the inventory deficit problems of the counties. Some provinces have begun to gradually clear the governors of the province accounting of delay, the backlog problem. But the actual inventory situation is not ideal, the counties account for cases in the provinces caught up in vicious circle that old cases is not clear yet the new version of the complex plot, that is, repeatedly lose and repeatedly clear.In such cases, after Emperor Daoguang’s reign, he ordered thorough investigation of the provinces accountable and regulations and regulated in the 28 th year of his reign that provinces have to report the situation of accounting every half year. Unfortunately, in Xianfeng years this provision become a dead letter due to the continuous wars, riots. In late Xianfeng, after military affairs gradually subsided, provincial governors have set up accountable bureau in the provincial capital, and appoint specialized personnel to check the backlog of inventory account of cases over the years.Since then, this practice of setting up inventory account became widespread in the late Qing Dynasty to clear backlog. Up to the Tongzhi, owing to the county governors’ efforts, the county officials’ accountability problem in some provinces has gradually improved, especially remarkable achievements in Shandong Province. Until Tongzhi Dynasty, Shandong Province not only has no account of the backlog, silver inventories also increased because of thorough investigation. Local governors and former provincial initiative to clear different account of the case, in Guangxu years, the Ministry proactively implement clearing account and the provisions enacted strictly, mainly because of tight state financial in Guangxu year. The Ministry hopes to raise silver through thorough investigation, and to prevent local officials embezzled money and grain from affecting revenue of the central government.In late Qing Dynasty, although the central government and local governments took active measures to strict accountability system, the result is minimal. This is mainly because the Qing government implementing centralized financial system yet low pension scheme of officials led to the lack of local administrative costs, which makes officials had to make up the East moved west to meet usual expenses. Some cunning officials took advantage of the occasion to plunder the flesh and blood of peasants and corrupt national land tax. These officials are so indifferent that no matter what actions and how restrictive punishments the Qing government take, the shortcomings of its system make the final result in vain. Meanwhile, the corruption of the Qing Dynasty accountable system also exacerbate the collapse of the empire.