| 国民政府县财政政策演变述论 |
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| 引用本文： | 尹红群.国民政府县财政政策演变述论[J].江西师范大学学报(哲学社会科学版),2010,43(5):165-171. |
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| 作者姓名： | 尹红群 |
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| 作者单位： | 湖南师范大学历史文化学院,湖南长沙410081 |
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| 摘 要： | 国民政府县财政政策主要着眼于政治发展,以国家财政系统变迁为线索,以筹划税收配合县政、推动自治事业为政策目标。国民政府通过县财政政策的制定与实施,逐渐打开了县政黑幕,将其权力触角下沉到基层社会。不过,国民政府县财政政策的演变仍然是以国家政治为归依,而非地方自治理念。政策绩效受货币政策影响甚大,自抗战后期县财政政策逐渐走入死胡同,陷入恶性通货膨胀的泥潭,所谓自治财政政策最终变质为摊派政策。
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| 关 键 词： | 国民政府 县财政政策 地方自治 |
The Evolution of County Fiscal Policy of the National Government |
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| YIN Hong-qun.The Evolution of County Fiscal Policy of the National Government[J].Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition),2010,43(5):165-171. |
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| Authors: | YIN Hong-qun |
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| Institution: | YIN Hong-qun ( School of History and Culture,Hunan Normal University,Changsha,Hunan 410081,China) |
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| Abstract: | The county fiscal policy of the National Government was mainly focused on the county political developments,taking the change of the national financial system as a clue,taking tax planning to coordinate with county government,and promoting self-government undertakings as the policy objective. The National Government opened county government shady sides through drawing up and implementing the county financial policy,and sunk its tentacles of power into the grassroots community. However,the evolution of county fiscal policy of the National Government still followed national politics,rather than the ideas of local self-government. County fiscal policy performance was greatly affected by monetary policies,in the latter period of the Anti -Japanese War,county financial policies went into a dead end,gradually turned to the apportion policy,and fell into the mire of hyperinflation. |
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| Keywords: | National Government county fiscal policies local self-government |
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