Core Viewpoint - The funding mechanism for river works in the Qing Dynasty reflects both the characteristics of traditional water management and the deep-seated contradictions within the feudal fiscal system, ultimately leading to a fiscal crisis that became a core issue in governance [1] Funding Mechanism - The funding for river works primarily relied on central government allocations and local special taxes, with a fixed annual collection system in place, but this design struggled to adapt to dynamic changes in disaster response or project scale [2] - The "compensation system" established during the Yongzheng to Qianlong periods linked project responsibility to economic losses, creating a tiered accountability structure among officials, which unfortunately led to corruption through inflated project reports [2] - The procurement of materials for river works was divided into official and commercial modes, with flexibility in procurement processes providing opportunities for corruption among officials [2] Causes of the Crisis - Systemic corruption severely undermined the effectiveness of river work, with officials engaging in fraudulent practices at various stages, leading to a significant misallocation of funds intended for river management [3] - Rising project costs due to inflation and outdated pricing mechanisms forced officials to inflate expenses, creating a vicious cycle of cost inflation and corruption that deteriorated project quality [3] - Rigid institutional frameworks hindered effective governance, with centralized decision-making processes causing delays and resource misallocation [4] - Fiscal imbalances led to competition for limited resources, resulting in the diversion of funds from river works to military and other expenditures, exacerbating the financial crisis [4] Impact of the Crisis - The fiscal crisis resulted in the collapse of river defense systems and significant social disasters, with the frequency of river breaches increasing dramatically, leading to widespread displacement and suffering among the populace [5][6] - Local governance became paralyzed under increasing fiscal pressure, with local officials resorting to heavy taxation and forced labor to cover funding shortfalls, leading to social unrest and revolts [6] - A crisis of trust emerged as corruption within river management offices eroded the moral authority of the Qing government, revealing the systemic failures of the feudal fiscal system [7]