CAJ | 학술논문

作为清代整顿吏治、提高国家财政收入、减轻农民负担的一项重要制度，清代养廉银制度的研究对于当今廉政制度的建设具有重要的意义。运用帕森斯结构功能主义理论分析养廉银制度实施中在适应、目标实现、整合和维模四个方面的功能来解析养廉银制度存在的缺陷。从结构功能主义视角来看，制度设计的不完善、皇权主义与官僚政治、缺乏监督与法规以及根深蒂固的官场文化是导致养廉银制度各项功能逐渐被弱化的主要因素。作为运用结构功能主义理论分析养廉银制度的一种尝试，在具体功能的分析方面还需做进一步研究。
작위청대정돈리치、제고국가재정수입、감경농민부담적일항중요제도，청대양렴은제도적연구대우당금렴정제도적건설구유중요적의의。운용파삼사결구공능주의이론분석양렴은제도실시중재괄응、목표실현、정합화유모사개방면적공능래해석양렴은제도존재적결함。종결구공능주의시각래간，제도설계적불완선、황권주의여관료정치、결핍감독여법규이급근심체고적관장문화시도치양렴은제도각항공능축점피약화적주요인소。작위운용결구공능주의이론분석양렴은제도적일충상시，재구체공능적분석방면환수주진일보연구。
The silver honesty system of Qing Dynasty, an important system of rectifying officials, improving state revenues and reducing farmers’ burden, the study of which has important implications for the construction of clean government system. Parsons structure-func-tionalism theory is used to analyze the defects in the implementation of the silver honesty system from the four-dimensional functions such as adaptation, goal realization, integration and pattern maintenance. From the structure-functionalism perspective, the unperfect-ed design of the system, imperial power and bureaucracy, the lack of supervision and regulation and the entrenched bureaucratic cul-ture are the major factors leading silver honesty system to be gradually weakened. As an attempt of using the structure-functionalism to analyze the system, it is necessary to further analyze the specific features.