南京临时政府财政危机再探讨——从政策分析角度

发布时间：2018-03-29 08:58

  本文选题：南京临时政府　切入点：财政危机　出处：《中国社会经济史研究》2017年03期

【摘要】：临时政府成立伊始便面临严重的财政危机,收入危机与刚性支出危机相互交织。为了解决财政危机,临时政府在财政节流与开源方面作出了巨大努力,尤其是开源,通过征税、发行公债、举借外债、发行钞票、社会募捐、地方缴款和没收反动势力资产等方式增加了部分收入,但财政危机并未解决,反而日益严重。从行政决策角度而言,临时政府对财政开源政策缺乏通盘考虑,而且混淆了日常决策与危机决策,导致开源政策漏洞众多,甚至互相矛盾,最终导致了开源政策收效甚微与新政权失败。
[Abstract]:The interim Government was faced with a serious financial crisis from the beginning of its establishment, and the income crisis and the rigid expenditure crisis intertwined. In order to solve the financial crisis, the interim Government made great efforts in the areas of fiscal expenditure reduction and open source of revenue, especially through taxation. Issuing public debt, borrowing foreign debt, issuing banknotes, social donations, local payments and confiscation of assets of reactionary forces have increased part of the income, but the financial crisis has not been resolved, but on the contrary, it has become increasingly serious. From the perspective of administrative decision-making, The interim government lacks comprehensive consideration of the policy of fiscal revenue, and confuses daily decisions with crisis decisions, which leads to numerous loopholes and even contradictions in the policy of open source, resulting in little effect of the policy and failure of the new regime.
【作者单位】： 厦门大学经济学院;
【基金】：中央高校基本科研经费项目“财政分权与现代国家建构:南京国民政府时期国地财政体制研究”(20720151032) 国家重大社科基金项目“近代中国工商税收研究”(16ZDA131)
【分类号】：K258.1
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本文编号：1680431