华北事变后中国各界对战费问题的讨论

发布时间：2018-06-12 16:40

本文选题：华北事变 + 战费　；参考：《抗日战争研究》2014年03期

【摘要】：从华北事变到全面抗战爆发,是中国战时财政理论发展的关键阶段,战费动员思想由此走向理论化和政策化。其特征之一是形成了抗日战争战时财政理论体系,提出了战时财政动员的具体方策,在战费规模、战时财政预算、战时税收、公债和货币金融政策等方面,有了实质性发展,并为指导全面抗战的财政动员实践奠定了坚实的思想基础。中国抗日战争战费动员思想的来源,主干是西方的战费动员理论与实践,同时也是结合本国国情而提出的,其提出者多曾求学西方,并参与了抗战时期战时财政动员实践与政策制定。通过对华北事变到全面抗日战争前夕战费动员争论的描述与分析,可以重新认识其在中国现代战费动员思想史的转折意义和积极影响。
[Abstract]:From the North China incident to the outbreak of the War of Resistance against Japan, it is the key stage of the development of China's wartime financial theory. One of its characteristics is the formation of the wartime financial theory system of the War of Resistance against Japan, and the development of specific strategies for wartime fiscal mobilization, including the scale of war expenses, wartime budgets, wartime taxation, public debt and monetary and financial policies, and so on. And for the guidance of the full-scale anti-Japanese war of financial mobilization practice laid a solid ideological foundation. The main source of the idea of mobilization of war expenses in China's anti-Japanese war is the theory and practice of the mobilization of war expenses in the West, and at the same time it has been put forward in the light of the national conditions of China. Most of its proponents have studied in the West. And participated in the wartime fiscal mobilization practice and policy formulation during the War of Resistance against Japan. Through the description and analysis of the debate on the mobilization of war expenses on the eve of the North China incident to the War of Resistance against Japan, we can re-understand its turning significance and positive influence in the history of modern war expenses mobilization in China.
【作者单位】：上海财经大学图书馆;
【基金】：“上海财经大学创新团队支持计划”(2014110309)的阶段性成果之一
【分类号】：K265

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