捐納制度，早在中國本土已實施許久，到了清朝時已制度化，並成為王朝一項重要財政收入，至於捐納的開設，主要是為了開闢財源，增加收入，以彌補國庫之不足，尤其是國家遭逢災難、戰爭之時，捐納制度更形重要。 而早期的台灣是個移民社會，由於自然資源豐富，因此隨著拓墾的完成和經濟的繁榮，造就一批批巨商富賈，在他們了累積龐大的財富後，由於政府的獎勵和提倡，士紳透過捐納制度取得功名，提升了自身的地位和名聲，只是移墾社會本是充斥著民變和械鬥，士紳除了擔負起保衛地方的安全，重整地方社會秩序的重任，最重要的是，藉由功名的取得，更能鞏固家族的名聲及延續家族的勢力。 因此，本文以清代台灣士紳作為研究主題，探討台灣士紳透過捐納制度獲得功名後，處於清政府和地方社會之間，士紳在地方社會上的角色及作用，並以當時台灣權力家族起家方式及其位處之地作分析及探討，以了解捐納制度在台灣任用的情形，當然為了延續家族聲望，士紳家族對於子弟的培養，除了科舉功名之外，透過捐納制度獲得功名仍舊占有相當大的比率，因此，藉由捐納制度的實施來了解台灣士紳的發展及其在透過捐納制度對社會發展的意義。 “Juan-Na System” was a political policy implemented in ancient China which granted certain political benefits such as government official positions to the financial donors of the government. This system was not institutionalized until Qing dynasty, but it had constituted an important financial source for the feudal kingdoms. The implementation of “Juan-Na System” was to acquire additional financial income to make up the deficiency of the national treasury. This was particularly critical when the kingdom was under the attack of natural disasters or wars. Taiwan was an immigrant society in the early days. The rich natural resources in the island led to success in land reclamation and prosperity in economic activities, and thereby created a significant number of rich businessmen or gentries. Under the encouragement of the Qing government, these gentries acquired official positions through the “Juan-Na System” to elevate their fames and social status. However, turmoil and fights launched by the civilians frequently occurred in a society of immigrants for reclamation. These gentries had to take the responsibility in protecting the areas under their jurisdiction and restoring their social order. Most importantly, their leadership in these events had consolidated their reputation and continued the power and influence of their families. This thesis presents a study of the Qing Dynasty Taiwanese gentries who had acquired official positions through the “Juan-Na System” in Qing dynasty. We discuss the roles and functions of these gentries under the influences of both Qing government and local community. We also analyze the rising patterns of the Taiwanese powerful families at different geographic locations to understand how the “Juan-Na System” was implemented. It is found that, although Taiwanese gentries tried to educate their descendant to pursue official positions by passing the government examination, “Juan-Na System” was still the primary way for the families to acquire fames and social status. Therefore, understanding the implementation of “Juan-Na System” is an appropriate approach to learn about the development mode of Taiwanese gentries and the meaning of their contribution to the society through making us of such a system.
