二战时期美国的财政政策研究

发布时间：2018-06-07 03:41

本文选题：财政政策 + 美国　；参考：《湖南师范大学》2008年硕士论文

【摘要】： 第二次世界大战时期,为了使收入满足开支的需要,美国联邦政府做了大量的努力。努力的结果是:美国不但实现了全面军事动员,使自己成为世界反法西斯联盟的兵工厂,而且为确立美国战后资本主义世界霸主的地位起到了重要作用。本文就是围绕联邦政府如何取得收入和如何开支的情况进行论述的。本文正文由以下几个部分组成: 绪论部分集中阐述本文的选题缘起及写作的意义,并在学术回顾的基础上阐述了本文的学术价值;并说明本文的写作难点和研究方法。由于财政与其它物质资源的不可分离,更由于二战时期美国财政政策得以实施并非纯粹偶然的事情,因此第一章首先论述了二战时期美国财政政策得以实施的一些前提条件,具体包括地理历史因素和美国财力的积累和参战前财力积累的一些方法。所谓财政政策就是国家财政收入与财政支出之间的关系。第二章与第三章集中对此进行阐述。第二章阐述美国浩大财政开支的流向—美国财政资源与具体物质资源结合的过程。具体包括:扩军备战、战时农业、战时科学研究、战时租借援助、工业原料获取所需的各项开支、开支方法和这些开支分别所产生的作用和影响。第三章阐述了美国联邦政府为了满足战时庞大的开支所采取的政策措施。税收是美国战时财政收入的最主要来源。第三章首先阐述从1940年到战争结束,美国历年的税收法和保障这些税收法推行的其它举措及这些法律所产生作用和造成的影响。当税收不能满足战争所需的开支时,联邦政府以利息的吸引和其它的压力手段来保障对内债券的顺利发行。此外还采取了其它的一些减轻财政压力的措施,如获得盟国的逆租借、对外国在美资产的控制和对占领区进行掠夺。结语部分主要是对二战时期美国财政政策实施的成功经验进行总结。正文后还对美国战时的各项开支与收入做了附录。
[Abstract]:During the second World War, the federal government made a lot of efforts to make income meet the need of expenditure. The result of this effort is that the United States not only achieved full military mobilization and made itself an arms factory of the world anti-fascist alliance, but also played an important role in establishing the hegemony of the capitalist world in the United States after the war. This article focuses on how the federal government gets revenue and how to spend. The text of this article consists of the following parts: The introduction part focuses on the origin of this topic and the significance of writing, and expounds the academic value of this paper on the basis of academic review, and explains the writing difficulties and research methods of this paper. Since finance is inseparable from other material resources, and the implementation of American fiscal policy during World War II is not purely accidental, the first chapter discusses some preconditions for the implementation of US fiscal policy during World War II. It includes geographical historical factors and the accumulation of American financial resources and some methods of financial accumulation before joining the war. The so-called fiscal policy is the relationship between the national fiscal revenue and the fiscal expenditure. Chapter two and chapter three focus on this. The second chapter expounds the flow of the huge fiscal expenditure of the United States-the process of the combination of the financial resources and the specific material resources of the United States. These include: military expansion, wartime agriculture, wartime scientific research, wartime leasehold aid, various expenditures required for the acquisition of industrial raw materials, the methods of expenditure and the effects and effects of these expenditures. Chapter three describes the policy measures taken by the federal government to meet the huge wartime expenses. Tax revenue was the main source of American wartime revenue. The third chapter first describes the tax laws of the United States from 1940 to the end of the war and other measures to protect these laws and the effects and effects of these laws. When taxes fail to meet the costs of war, the federal government uses interest attraction and other pressures to ensure the smooth issuance of domestic bonds. Other measures have been taken to alleviate financial pressure, such as obtaining counterleases from allies, controlling foreign assets in the United States and plundering the occupied territories. The conclusion is a summary of the successful implementation of American fiscal policy during World War II. After the text also made the appendix to the American wartime expenditure and income.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：K152;F837.12

【引证文献】