CAJ | 학술논문

中国近代海关摈弃前清海关的“人治”做法，通过引入近代西方管理理念，制定法条较为完备、执行较为严格、有监督制约机制的法律制度，形成当时中国独特的法治体系，开启了中国近代海关从“人治”向“法治”的转变，取得税收及其他管理成效。中国近代海关形成法治体系有西方列强逼迫、洋人直接掌控和中国政府支持等历史条件，具有半殖民地半封建性质。中国朝野围绕收回海关管理权和关税自主权进行的抗争不同于封建守旧派和“人治”的获益者对法治推进的反对，是一种正能量。运用历史唯物主义观点，认识中国近代海关管理的二重性，全面正确地分析中国近代海关法治体系的特点，对当前建设法治海关具有重要的借鉴意义。
중국근대해관빈기전청해관적“인치”주법，통과인입근대서방관리이념，제정법조교위완비、집행교위엄격、유감독제약궤제적법률제도，형성당시중국독특적법치체계，개계료중국근대해관종“인치”향“법치”적전변，취득세수급기타관리성효。중국근대해관형성법치체계유서방렬강핍박、양인직접장공화중국정부지지등역사조건，구유반식민지반봉건성질。중국조야위요수회해관관리권화관세자주권진행적항쟁불동우봉건수구파화“인치”적획익자대법치추진적반대，시일충정능량。운용역사유물주의관점，인식중국근대해관관리적이중성，전면정학지분석중국근대해관법치체계적특점，대당전건설법치해관구유중요적차감의의。
Abandoning the “rule-by-man”practice of Qing customs,Chinese modern customs formulated a relatively complete legal system with strict implementation and effective restrictive mechanism by introducing western management philosophies.A unique legal system of China came into being at that time,which embarked on the change from “rule by man”to “rule by law”and thus brought out effectiveness and efficiency in taxation and other administration.The legal system of Chinese modern customs had the characteristics of semi-feudal and semi-colonial in that it was imposed and directly controlled by western powerful foreigners,apart from support by Chinese government.However,different from the efforts of opposing the law promotion of the feudal conservative and the beneficiaries of the “rule-by-man”practice,the struggle for resuming customs authority and the tariff autonomy is a posi-tive energy.Based on historical materialism,recognizing the duality of Chinese modern cus-toms management,a comprehensive and correct analysis of the legal system of Chinese mod-ern customs may shed light on the current construction of the legal governance of customs.