南京国民政府时期超然主计制度研究

发布时间：2018-04-20 05:46

本文选题：南京国民政府 + 超然主计　；参考：《天津财经大学》2014年硕士论文

【摘要】：超然主计制度是民国时期南京国民政府对中国预算制度的一次“创新”。该制度是以“联综组织”的形式综合预算、会计、统计三大系统于一身,同时直隶于国民政府地位“超然”的预算编制制度。这样的制度设计,实现了现代意义上中国预算零的突破。超然主计制度由南京国民政府时期学者专家卫挺生提出并大力推广,结合了西方经济学理论与中国实际,既有丰富的理论来源,也有着一定的实践价值,对于南京国民政府时期预算制度的最终确立,起到了不能替代的作用。超然主计制度的有些特质,在今天的预算制度完善中仍有启示和借鉴的价值。本论文通过整理概括,指出民国初期经济秩序紊乱、政局不稳同时还存在着严重的贪污腐败现象,这是超然主计制度产生的社会背景。超然主计制度的成立还受到当时世界上兴起的财政分权思想以及南京国民政府独特的五权政治背景的影响。本文通过对超然主计制度的详细职能设置的研究以及对超然主计制度在南京国民政府不同时期受到争论进行研究,希望能够对超然主计制度有一个较为全面的初步了解,对当前我国预算制度的改进具有一定的借鉴意义。
[Abstract]:The system of transcendental accounting was an innovation made by the Nanjing National Government in the period of the Republic of China to China's budget system. This system is a budget making system in the form of comprehensive budget, accounting and statistics in the form of "United organization", and it is also "detached" in the position of the national government at the same time. This system design has achieved the breakthrough of zero budget in the modern sense. The system of transcendental accounting was put forward by Wei Ting-sheng, a scholar and expert in the period of Nanjing National Government. It combines the western economic theory with the Chinese reality. It has rich theoretical sources and has some practical value. It plays an irreplaceable role for the final establishment of the budget system in the period of Nanjing National Government. Some characteristics of transcendental accounting system still have enlightenment and reference value in the perfection of today's budget system. This paper points out that in the early period of the Republic of China, the economic order was disordered, the political situation was unstable and there was serious corruption and corruption, which is the social background of the transcendental accounting system. The establishment of transcendental accounting system was also influenced by the thought of fiscal decentralization and the unique political background of the Nanjing National Government. Through the research on the detailed function setup of the transcendental accounting system and the controversy of the transcendental accounting system in different periods of the Nanjing National Government, this paper hopes to have a more comprehensive preliminary understanding of the transcendental accounting system. It has certain reference significance to the improvement of our country's budget system at present.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.3

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