劉德美2014-10-272014-10-271982-06-??http://rportal.lib.ntnu.edu.tw/handle/20.500.12235/17597Ching Dynasty had a centralized policy which was absolute power in nature on dominating the finance of the whole country. The most important item among many resources of financial income was agricultural income tax. However, there were many defects in levying taxes which caused financial deficiency of annual national income. The purpose of this study is to look into the problems of the financial deficiency of Anhwei Province during the Chiaching period. I am trying to analyse the defect of the local financial system of Ching Dynasty by pointing out the fact that one of the main causes of financial insufficiency was due to overcentralized financial policy.地方財政安徽清代嘉慶