以往的清末宪政研究往往忽略军事和财政问题。实际上,军事和财政改革应被视作清末政制改革的核心内容;其目标是统一国权,集兵权和财权于中央政府,强化国家对军队的控制能力,提升国家的财政汲取能力,最终把中国建成一个现代化民族强国。只是,清政府是一个衰弱的政府,而最高统治者也缺乏足够的政治能力、资源、智慧来掌控改革的步骤,改革以失败告终。政制改革的失败不仅导致清王朝的覆亡,而且还对其后的中国国家建设产生非常消极的影响。 In the past, constitutional research in the late Qing tended to ignore military and financial issues. In fact, the military and fiscal reforms should be regarded as the core content of the constitutional reform in the late Qing Dynasty. The goal is to unify state power, set military power and property rights to the Central Government, strengthen the state’s ability to control the armed forces, and enhance the country’s ability to draw on finance. Build China into a modern nation-state. However, the Qing government is a weakened government, and the supreme rulers also lack political power, resources and wisdom to control the steps of the reform, and the reform has ended in failure. The failure of the constitutional reform not only led to the fall of the Qing dynasty, but also had a very negative impact on the subsequent national construction of China.