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晚清海关自外籍税务司制度建立以后,在整个海关系统逐渐推行了以西方文官制度为基础的行政管理制度,改变了旧海关落后的封建管理体系,使海关管理绩效得到了很大提高,为清政府提供了日益增多的税收。与此同时,海关的管理效果也为晚清铁路建设和管理提供了榜样和示范作用。铁路是一个国家和民族走向现代化的重要组成部分,从拒绝到兴建铁路,其中包含着思想的转变和现代意识的开启,在沿用和借鉴西方铁路建设和晚清海关的管理方法后,加快了铁路建设和管理的现代化步伐。
After the establishment of the system of foreign taxation officers in late Qing Dynasty, the customs administration gradually implemented the system of administration based on the western civil service system and changed the old customs administration’s feudal management system. As a result, the performance of customs administration was greatly improved. Qing government provided a growing tax revenue. In the meantime, the effect of customs administration has also provided a model and demonstration role for the railway construction and management in the late Qing dynasty. Railway is an important part of the modernization of a country and its people. From refusal to construction of the railway, it involves the transformation of thought and the opening of modern consciousness. After using and referring to the management of Western railroad construction and late Qing customs, the railway has been accelerated The pace of modernization of construction and management.