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From the Opium War of 1840,the Chinese society has become increasingly unstable. Powers have invaded, There are many Internal and external contradictions in society, People’s lives miserable。Facing foreign gunboats and the introduction of Western civilization, China’s traditional culture and the old system has become a symbol of backwardness and ignorance. In a strong desire to save the nation, The Qing government was forced to raise the banner was fierce resistance to the constitutional, From the official system, the establishment of the House, the development of new legal, financial, and educational reform at all levels. In all of the reform measures in the late Qing Dynasty, Finance is one of the important constitutional reform, Through the establishment of budget system from Western, Traditional to a modern financial system, financial system change. Qing government has taken a substantial first step to limit the power, In order to lay the foundation for constitutional government. For these reasons, the paper selected as the research object fiscal constitutionalism, Used to investigate the dynamic development process and the constitutional state in the late Qing Dynasty.The following three parts formed this article:the Introduction,the Main Body that is composed of four chapters and the Conclusion.Introduction, First expounded the meaning of the financial and real constitutional,and described tax provisions of the Constitution in Western countries. By comparing,to find the background and purpose of the Financial constitutional which are taked by the late Qing Dynasty,for the purpose of exploring the specific implementation of the constitutional status of the financial.The first part of the body, due to the late Qing Dynasty from the theory of Western financial constitutional culture, it is necessary for the origin of Western constitutional factors in the study of revenue to Britain, the United States, France and other countries which was the first to constitutional practice, trace the Western countries Constitutional origin and the process of establishing the financial system.The second part of the body, Focuses on the late Qing Dynasty, before the implementation of constitutional reforms for the financial, whether the form of the budget appeared in Chinese history, and when the production budget system,with the introduction of Western systems and dissemination of the budget, such as for newspapers and magazines Call and discuss the budget and the memorial to the court that the court officials in favor of Western-style budget.The third part of the body,after the Qing government announced constitutional prepared ,the visit sent each country’s constitutional court minister going abroad, followed by the official system for large-scale reform, the establishment of the advisory council and the Conference Board, began to clean up the financial aspects of the financial measures for the implementation of the budget to do Preparation. Body of the fourth part, through fiscal measures taken by various clean-up, the Qing government’s financial position for the provinces have a preliminary understanding, this is compiled on the basis of the central and local budget, As an example for the 1911 year Budget and the Jiangsu Ning Budget, examine the implementation of the budget situation of the late Qing Dynasty.Epilogue, the end of the Qing Dynasty constitutional status of the financial evaluation, analysis failed. Budget reform also has a positive meaning. Along this path of reform, the government has gradually established a parliamentary oversight mechanism for the Government’s financial behavior, financial systems are also increasingly moved towards modernization.
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