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十九世纪四十年代,澳门社会发生了一次大的社会转型,其特点是澳葡政府的政治制度、经济制度、财政制度同时发生变化,形成立体式的转型图景。关于政治制度和经济制度的变化,学术界已有相当深入的研究,而关于这次社会转型中的财政制度的研究却十分薄弱。但是财政作为连通政治和经济的中介,理应受到研究者的重视。基于此,笔者选择转型时期澳葡政府财政制度的变化为研究对象,从多个维度出发探讨鸦片战争后四十余年中澳葡政府管治下的财政制度的变化及其影响因素,以填补澳门历史研究中的这一学术空
In the 1840s, a major social transformation took place in Macao. Its characteristics were that the political system, economic system and fiscal system of the government of Macao and Portugal changed at the same time, forming a three-dimensional picture of the transition. With regard to the changes in the political system and the economic system, there have been quite a few in-depth studies in the academic field, but the research on the financial system in this social transformation has been very weak. However, as an intermediary connecting politics and economy, finance should deserve the attention of researchers. Based on this, the author chooses the changes of the financial system of the Portuguese government in the period of transition as the object of study, and proceeds from many dimensions to discuss the changes of the fiscal system under the governance of the Portuguese-Portuguese government over the past 40 years and its influencing factors to fill This academic space in the history of Macau