【作者】 刘峰；

【导师】 孙一萍；

【作者基本信息】 山东大学 ， 世界史， 2014， 硕士

【摘要】 十八世纪的法国社会,财政问题无法避及。路易十四不仅为法国创造了绝对主义王权的神话,也留下了困扰法国己久的财政难题。1715年、1720年、1763年、1788年,法国屡次陷入财政困境之中。本文以七年战争期间法国的财政危机为切入点,深入分析七年战争期间君主和高等法院在财政问题上的对抗,并结合公众舆论对于财政问题的讨论,阐明以特权为基础的法国社会中自由的特殊性以及绝对主义的局限性。旨在说明财政危机实则是绝对君主制的危机,进而对18世纪中叶的法国社会有一个清晰的认识。14至17世纪,法国的财政制度经常变化。路易十四时期,随着绝对主义王权体系的完善,法国财政制度基本固定下来。绝对君主设立新的财政机构以加强财政管理,但是并没有废除旧的财政体制。财政执行权的强化并没有削弱原有的财政司法权。地区差异、传统习惯、特权因素仍然继续保留下来,新旧财政管理机构叠床架屋,绝对主义背景下统一高效的财政管理体制难以建立。绝对君主制的建立过程常常伴随战争,战争是影响财政最直接的因素。战争造成了国家财政支出的猛增,使原本匮乏的财政收入捉襟见肘,财政改革势在必行。七年战争号称法国所经历的最为昂贵的战争。财政收入不足以支付战争支出,债务拖欠使政府信用不断下降。以往主要依赖贷款化解财政危机的办法难以继续奏效。财政大臣更迭频繁,财政政策不断出台。为了挽救财政,国王不得不诉诸“公平”税收的办法增加财政收入。号称最为公平的税收——“二十分之一税”,在七年战争期间征收了三次。公平的财税政策威胁到法国社会特权阶级的利益。根本法的思想、古老的自由观念、传统的习惯等都构成了法国古老的宪政传统,这形成了对特权的保障,对绝对主义王权的制衡。以高等法院为代表的特权者强力反对国王的税收政策。围绕“二十分之一税”的征税法令,高等法院与国王在财政问题上激烈对抗,君主的绝对权威受到挑战。1763年和平到来,“四月法令”的颁布使君主和高等法院的冲突进一步激化。高等法院将财税争端带入公共领域,重农学派、自由派贵族、绝对君主制的维护者在财税问题上展开激烈讨论。法国社会公众舆论领域发生了一次剧烈的震荡,君主失去了对公众舆论的控制。财政、特权、自由等各种因素交织在一起,绝对君主制在处理财政问题上表现出难以逾越的局限。公众舆论成为新权威,对法国日后政治的发展产生了深远影响。绝对君主制下的法国,传统的自由与特权都具有一定的合法性基础。与特权相关的直接税对法国财政收入的影响微乎其微。饱受诟病的间接税却是绝对君主制下最公平的税收形式,成为法国财政的主要支柱。18世纪的法国始终缺少一个整合各方面利益的平台,号称维护“公共自由”的高等法院难以突破其自身利益的狭隘局限。1763年,公众舆论仍在为解决王室财政危机出谋划策,但己然表现出强大的力量。绝对君主则一再错失改革财政的机会,1788年法国再陷财政危机时,三级会议被迫召开,绝对君主制走到了尽头。更多还原

【Abstract】 In the eighteenth century France, the financial problems were inevitable to be mentioned. Louis XIV left behind a myth of absolutism and a financial difficulty. In the years of1715,1720,1763and1788, France had frequently crashed into financial difficulties. This thesis, which bases on the financial problems caused by the Seven Years War, will deeply analyze the confrontation between the administrative authority and the judicial power on the financial problems, and will consider the public debate at that time, and then will illustrate the specialness of the French liberty and the limitation of absolutism. This thesis mainly points out that the crisis of the finance was actually the crisis of the absolutism.The French financial system was full of varieties from fourteenth century to eighteenth century. At the reign of Louis XIV, as the absolutism was consummated, the financial system was confirmed. The absolute monarch set up some new institutions to manage the finance. But he did not abolish the old financial system. Regional difference, traditional custom and the privilege were reserved. The old financial system and the new financial system were overlapping. A unified and efficient financial system can not be established under the absolutism. The establishment and the consolidation of the absolutism were accompanied by the war. The war was the direct element which affected the finance. The war caused a great leak of the finance and the financial reformation must be implemented.The Seven Years War was notable as the most expensive war which France had experienced. The fiscal revenue could not cover the fiscal expenditure. The default debased the credibility of the royalty. The financial policy which was based on the debt did not work any more. The financial minister was changed frequently and the financial policy was introduced constantly. In order to remedy the fiscal crisis, the government had to resort to a "just" taxation. The vingtiemes, said to be the most fair tax, had been collected three times during Seven Years War.The just taxation violated the privilege in the French society. The fundamental law, the ancient freedom and the traditional custom shielded the privilege, and resisted with the absolute monarch. Especially, the parliaments strongly disagreed the tax policy. Focusing on the decrees of tvingtiemes, the administrative authority of the monarch and judicial power of the parliament confronted on the financial problem. The authority of the absolute monarch was challenged.As the peace was coming in1763, the confrontation between the monarch and the parliament was intensified. The parliaments brought the fiscal issues to the public sphere. The physiocrat, the liberal nobles and the royalists expressed their opinions on the fiscal issues. The French pubilc sphere was shocked. The absolute monarch lost the control of the opinion. The finance, the privilege and the liberty were combined together. The absolutism had an impassable limit on the dispose of fiscal issues. The public opinion became the new authority, which brought far-reaching effect to France.Under the French absolute monarchy, the ancient freedom and privilege were legal. The fiscal revenue brought by the "just" and direct tax was confined, while the indirect tax filled with controversial brought tremendous revenue. The France did not have a platform to integrate the interest of the privileged and the unprivileged in the eighteenth century. The parliaments claimed to represent the public liberty but it could not break through the limit of narrow interests. The public opinion was still seeking the solutions of the fiscal crisis, but it had already showed the powerful force. The absolute monarch had lost many opportunities to take a radical reform several times. When the French society was trapped in the fiscal difficulty in1788, the Estate-General of France was convened and the absolutism was ended.更多还原