Abstract: Besides administering the coastal defense，the Naval Yamen was also in charge of northeast troop Training, railway construction, and the building of the Three Sea Summer Palace, and other projects.Due to an increase in interrelated functions, more funds were needed in addition to those which were earmarked for the coastal defense of Nanyang and Beiyang. This internal financial demand contributed to the repeated requests for funds and were the excuse for the Naval Yamen’s request to the Ministry of Revenue. The income of the Naval Yamen was not uniquely from the special funds for coastal defense, and the payment of which was not confined to the coastal defense. There is no basis to say the funds of the Naval Yamen were equivalent to the total expenditures on coastal defense.

摘要： 海军衙门除南北洋海防建设之外，还负责东北练兵、修建铁路、修建颐和园等，相关职能的增加势必于原南北洋海防专款之外开拓更多财源。此种内在的财政需求，是海军衙门屡屡向户部等索拨经费而又能得到谅解、支持的主要原因。海军衙门进款非海防专款一项，支款非海防建设一途，将海军衙门经费混同于海防经费，没有依据。