1881-1917年俄国财政研究
发布时间：2018-12-09 11:06
【摘要】： 沙皇俄国国家预算赤字化问题严重,其国家预算长期赤字的原因主要是因为其军事支出、政府行政部门支出和债务支出给国家财政带来了沉重的负担,并最终导致了国家预算的长期赤字。此外,沙皇政府为了隐瞒国家财政存在的问题,通过双预算制度刻意营造国家预算盈余的假象,其主要目的是为了向外国投资者和银行家们表明俄国财政是健康发展的,投资或放贷于俄国的资金是安全的。俄国人民的税收负担从维什涅格拉德斯基担任俄国财政大臣开始变得愈加沉重,而且这种近乎于苛刻的税收政策无不被维特、科科夫佐夫和巴尔克这些后任财政大臣所采用。俄国国家的军事支出、政府行政支出和债务支出都属于政府非生产性支出,这些支出的比重占国家预算总额的近90%,而那些涉及到普通民众的文化教育支出、医疗卫生支出、社会保障支出的预算比例则少之甚少。从19世纪90年代开始,俄国国家财政对国家工业的投入开始逐渐加大,这直接导致了俄国在19世纪末和20世纪初出现了两次工业高涨时期。但是俄国国家财政对于国家经济领域的投入是不平衡的,这就导致了俄国经济领域存在着轻重工业比例不协调和工农业比例失调的严重问题。在所研究时期,俄国虽然在经济领域取得了很多骄人的成绩,但是由于俄国国家债务太多,税收太重,非生产性支出又十分巨大,这就直接导致了俄国国民经济状况极度贫弱,加之俄国政府的军国主义性质,使得俄国民众深受战争与贫困之苦,这也直接预示着沙俄政权的最终灭亡。
[Abstract]:The problem of the tsarist Russia's national budget deficit is serious. The reason for its long-term national budget deficit is mainly because of its military expenditure, government administration expenditure and debt expenditure, which have placed a heavy burden on the state finances. And ultimately led to a long-term deficit in the state budget. Moreover, in order to conceal the problems existing in the national finances, the tsarist government deliberately created the illusion of a state budget surplus through a dual budget system, the main purpose of which was to show foreign investors and bankers that Russia's finances were developing healthily. It is safe to invest or lend money to Russia. The tax burden on the Russian people began to become heavier as Vishnegradski became Russia's chancellor of the exchequer, and this nearly harsh tax policy was adopted by the later ministers of the exchequer, such as Victor, Kokov and Barque. The Russian state's military expenditure, government administrative expenditure, and debt expenditure are all unproductive government expenditures, which account for nearly 90 percent of the total state budget, while those that involve the general public in terms of education, medical and health care, Social security spending is a small proportion of the budget. Since the 1890s, Russian state finance has gradually increased its investment in state industry, which directly led to two industrial upsurge periods in Russia at the end of the 19th century and the beginning of the 20th century. However, the input of Russian state finance to the national economy is unbalanced, which leads to the serious problems of the imbalance of the proportion of light and heavy industry and the imbalance of industry and agriculture in the field of Russian economy. In the period under study, although Russia has made a lot of remarkable achievements in the economic field, because the Russian state has too many debts, taxes are too heavy, and the non-productive expenditure is very large, this directly leads to the extremely poor and weak state of the Russian national economy. In addition, the militarism of the Russian government made the Russian people suffer from war and poverty, which directly foreshadowed the eventual demise of the Russian regime.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2010
【分类号】：F815.12;K512.4
[Abstract]:The problem of the tsarist Russia's national budget deficit is serious. The reason for its long-term national budget deficit is mainly because of its military expenditure, government administration expenditure and debt expenditure, which have placed a heavy burden on the state finances. And ultimately led to a long-term deficit in the state budget. Moreover, in order to conceal the problems existing in the national finances, the tsarist government deliberately created the illusion of a state budget surplus through a dual budget system, the main purpose of which was to show foreign investors and bankers that Russia's finances were developing healthily. It is safe to invest or lend money to Russia. The tax burden on the Russian people began to become heavier as Vishnegradski became Russia's chancellor of the exchequer, and this nearly harsh tax policy was adopted by the later ministers of the exchequer, such as Victor, Kokov and Barque. The Russian state's military expenditure, government administrative expenditure, and debt expenditure are all unproductive government expenditures, which account for nearly 90 percent of the total state budget, while those that involve the general public in terms of education, medical and health care, Social security spending is a small proportion of the budget. Since the 1890s, Russian state finance has gradually increased its investment in state industry, which directly led to two industrial upsurge periods in Russia at the end of the 19th century and the beginning of the 20th century. However, the input of Russian state finance to the national economy is unbalanced, which leads to the serious problems of the imbalance of the proportion of light and heavy industry and the imbalance of industry and agriculture in the field of Russian economy. In the period under study, although Russia has made a lot of remarkable achievements in the economic field, because the Russian state has too many debts, taxes are too heavy, and the non-productive expenditure is very large, this directly leads to the extremely poor and weak state of the Russian national economy. In addition, the militarism of the Russian government made the Russian people suffer from war and poverty, which directly foreshadowed the eventual demise of the Russian regime.
【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2010
【分类号】：F815.12;K512.4
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