解協與奏銷制度 攤派與撥補厘金 各省新財政機構的整合 省財政竭蹶 四川財政 Systems of delivery Subsidies and rendering annual financial accounts Practice of tanpai (assignment of quotas) and the bubo lijin arrangement Integration of new collection and disbursement agencies among provincial authorities Financial deterioration of the provinces Financial status of Sichuan