试论晚清地方局的创设与分类

明代税课局开启了地方局务机构的设立，清代中前期地方局以军需、善后、慈善等为主，且使用范围有所扩大。太平天国战争后，地方事务繁重，地方局数量骤增，广泛出现于各类地方治理领域。晚清各地局的背景复杂、种类繁多、范围广泛、形式多样、技术性强、作用突出、影响深远。晚清地方局根据职能与内容进行合理分类显得尤为迫切，这对清末民初地方机构史的研究极具意义。

On the Setting up and Classification of Local Bureaus in the Late Qing Dynasty

The setting up of revenue department during the Ming Dynasty marked the establishment of local bureaus in China. In the early and medium Qing Dynasty, the administrative scope of local bureaus extended to the issues of military necessity, redress, charity and so on. After the Taiping Rebellion, the number of local bureaus increased sharply due to increasingly heavy local affairs, and they played an important role in different aspects of local governance. Their complex background, different types, wide range, various forms, high technicality, outstanding role and far reaching influence make it urgent to make a rational classification of them according to their functions and duties, which is significant to the research on the history of local authorities in the late Qing Dynasty and the early Republic of China.