关键词: 晚清, 立宪派, 财政制度, 预算制度, 财政改革, 财税立宪

Abstract: The reform in late Qing dynasty，which aimed at establishing a constitutional monarchy，was essentially a contest between the central and local governments and between the Qing government and the constitutionalists who represented the business circle and played an important role. Through political discourse and rational confrontation，the constitutionalists were fighting for their own rights. They clearly stated their financial，tax，and economic requests，and through the Advisory Council and the Consultative Committee vigorously participated in politics，rivaling with the Qing government for constitutional purpose. Examining，from the perspective of finance，taxation，and constitutionalism，the subtle relations between finance， economy，and the political reform of the late Qing dynasty will find that complex political games were hidden in cases represented by budget drafts. Political games around budget plans shaped modern financial reform and the failure of the Congressional petition led to the downfall of the Qing Dynasty.

Key words: late Qing dynasty, constitutionalists, fiscal system, budget system, financial reform