갑오개혁 이후 度支部파견 屯土監官연구

Abstract

Since the Gabo Reform of 1894(甲午改革), the Ministry of Finance(度支部) sent Gamgwan(監官) to Dunto(屯土) which was its jurisdiction. At thesame time the Ministry of Finance tried to guarantee independent Dojo(賭租)collection of Gamgwan. In particular, county governors were strictly repressednot to interfere Dojo collection of Gamgwan and even forced to guaranteethe independent Dojo collection of Gamgwan. And the Ministry of Financeprohibited county governors from managing the source of revenue arbitrarilyby using Dunto and made them follow the instructions of Government. There were considerable resistances to it. Gamgwans detached by centralgovernment were shut out from county governor(郡守), Iseo(吏胥), and subjectsprovinces. And sometimes Imperial Household Agency(宮內府) and Jibangdae(地方隊) detached Gamgwans to same provinces causing collision. In addition,there were many cases of disobeying central government directives byfollowing the bad methods of Eupsarye(邑事例) or managing local finance(地方財政) through hidden source of revenue such as Eunrugyeol(隱漏結) inmany provinces. However central government was continuously trying to control localfinance after the opening of (Joseon) port. In particular, the growth of localfinance was put on hold when central government set limits fixed number ofIseo(吏額) and expense of the provincial government offices(地方經費). Besides, specific system for government power such as army and policeforce were organised and newspapers served as a lookout post for trackinglocal governments. Of course, the limitation of these control and surveillance was clear. However it was obvious that there existed the stream of times that thecontrol of central government became stronger as the autonomy of localgovernments became to weaken. In this stream of times, Gamgwan of Duntoforced local government officials to manage Dunto following orders fromthe Ministry of Finance and, at the same time, played a role as ways ofmonitoring and supervising finance management. Key