北洋政府时期的财政分权与集权

发布时间：2018-03-19 23:30

  本文选题：北洋政府　切入点：分税制　出处：《求索》2017年06期 　论文类型：期刊论文

【摘要】：在中国古代中央集权的体制下,地方上并无法定财权,也就没有真正意义上的"地方财政"概念。19世纪中期以后,清朝地方督抚在镇压太平天国的过程中逐步壮大,渐渐突破了中央的掌控,"地方财政"的萌芽随之出现。民国成立后,中央政府通过实行、调整乃至取消分税制的举动,不断变动着自身的财权边界,以配合与适应自身权力的消长。在这种情况下,分税制并没有为公共财政的建设做出应有贡献,只是成为中央与地方之间利益分配的工具和标识。这一史实表明,先进的经济理论只有在优良的政治环境中才能发挥出作用,否则只会呈现出"伪现代性";改良政治也因此成为近代中国谋求社会进步的必经之路。
[Abstract]:Under the system of centralization of power in ancient China, there was no legal financial power at the local level, so there was no real concept of "local finance" .After the mid-19th century, the local governors of the Qing Dynasty grew stronger in the process of suppressing the Taiping Heavenly Kingdom. After the founding of the Republic of China, the central government, by implementing, adjusting or even abolishing the tax distribution system, constantly changed its financial power boundary. In this case, the tax system does not make its due contribution to the construction of public finance, but only becomes a tool and a symbol of the distribution of benefits between the central and local governments. This historical fact shows that, The advanced economic theory can only play a role in the fine political environment, otherwise it will only present "pseudo-modernity", and therefore, improving politics has become the only way for modern China to seek social progress.
【作者单位】： 安徽财经大学经济学院;
【基金】：安徽财经大学2017年度校级科研项目“北洋政府时期安徽地方财政研究(1912-1928)”(ACKY1734)
【分类号】：K258.2
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本文编号：1636542