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清末仿行憲政,由皇朝體制轉爲立憲官制,内外相維的設制須相應改爲上下貫注。作爲清代省一級行政主體的司道,是理順上下關係的重要關節。受制於財政困窘及内外官制改革不同步,司道改制最終放棄了全盤更新的方案,改爲舊制框架内進行調整,設置三司兩道。儘管司道改制類型不同、各地進展不一,卻均以歸并局所、裁撤舊官爲基礎,實行分科治事,逐漸推進政體變革,擴展了社會職能,成爲民初省級行政架構的雛形。
In the late Qing Dynasty, the constitutional imperialist constitution changed from the dynasty system to the constitutional official system. Therefore, the system of internal and external dimensions should be changed from top to bottom. As a provincial administrative body at the provincial level, it is an important juncture to streamline the relationship between the upper and lower strata. Subject to fiscal embarrassment and the unsynchronized reform of the internal and external official systems, the reform of the Secession finally renounced a program of overall renovation instead of making adjustments within the framework of the old system and setting forth three departments and two systems. Despite the different types of bizarre reforms and the uneven progress in various places, they all took the merger and dismantling of old officials as the basis and implemented the division of labor and gradually promoted the reform of the political system. This expanded the social functions and became the embryonic form of the provincial administrative structure at the beginning of the Republic of China.