抗战时期江西食糖专卖研究

发布时间：2018-06-23 09:17

本文选题：抗战 + 江西　；参考：《江西师范大学》2014年硕士论文

【摘要】：本文主要在档案文献、县志等地方史料的基础上，考察了食糖专卖制度制定的背景、在江西的落实情形、实际运作概况以及对江西地方社会和国民政府的影响。食糖专卖作为一项新政策、新兴事业，对制定政策、制度到实际运作整个过程进行研究，有利于为我们国家当今推行新政策改革提供重大的借鉴意义。抗战时期，国民政府军费开支庞大、财政收入剧减、物价飞涨、赤字惊人。面临如此严峻的经济形势，国民政府为了增加财政收入、平抑物价、保障军需等目的将食糖列为专卖物品，食糖专卖便应运而生。战时又由于洋糖进口受阻，沿海产糖省份沦陷，给江西制糖业的发展提供了有利时机，而且在当时形势下江西具有被称为“前方的后方，后方的前方”的特殊的军事战略位置，所以国民政府毅然在江西设立食糖专卖分局，并于1942年9月成立闽赣区食糖专卖机关，江西在赣县、吉安、临川、南康和上饶等五处设立了食糖专卖分局。在制度层面，国民政府规定食糖专卖采取民产、官收、官（商）运、商销原则，并且按收购价格征收30%的专卖利益。为了保证食糖专卖的顺利推行，国民政府对蔗农、制糖厂商在产制、收购、运销等各方面都制定了详细的规章制度，而且对从业人员在选拔、请假考勤等细节上也有明文规定。但同时值得注意的是，作为新政策的食糖专卖过程并不是一帆风顺的，实际运作中因资金缺乏难以实行“官收”原则，而是委托商人代购，这影响了专卖实施的效果，另外也遭遇到人才缺乏、糖荒、基层急进冒功等困境。虽然食糖专卖政策推行只达两年之久，但影响却不容忽视，一方面它有利于国民政府增加财政收入，推动当地酒精等副产品的发展，对持久作战做出一定贡献；另一方面它却违背市场价值规律，损害蔗农、糖商和消费者的利益，，使甘蔗减产、糖商停业，抑制了江西糖业经济的发展；而且从长远来看，它有损国民政府在公众心目中的形象。
[Abstract]:Based on the local historical materials such as archival documents and county records, this paper examines the background of the establishment of sugar monopoly system, its implementation in Jiangxi, its actual operation and its influence on the local society and the national government in Jiangxi. As a new policy and new enterprise, sugar monopoly studies the whole process of making policy, system and actual operation, which is helpful for our country to carry out the reform of new policy. During the War of Resistance against Japan, the national government spent a great deal of money on military affairs, suffered a sharp drop in fiscal revenue, soaring prices and a staggering deficit. Faced with such a severe economic situation, the national government listed sugar as an exclusive item in order to increase fiscal revenue, stabilize prices and ensure military supplies, and sugar monopoly came into being. During the war, the import of foreign sugar was blocked, and the coastal sugar-producing provinces fell, which provided a favorable opportunity for the development of the sugar industry in Jiangxi. Moreover, under the circumstances at that time, Jiangxi had a special military strategic position called "the rear front, the rear front". Therefore, the National Government resolutely set up sugar monopoly sub-bureau in Jiangxi, and set up sugar monopoly office in Fujian and Jiangxi in September 1942. Jiangxi set up sugar monopoly sub-bureau in Ganxian, Ji'an, Linchuan, Nankang and Shangrao. At the system level, the National Government stipulated that sugar monopoly should adopt the principles of private products, official revenue, official (commercial) transportation and commercial sales, and levy 30% monopoly interest according to the purchase price. In order to ensure the smooth implementation of sugar monopoly, the National Government has formulated detailed rules and regulations for sugarcane farmers, sugar manufacturers in the production system, purchase, transportation and marketing, and also has explicit regulations on the selection, absence and attendance of employees. But at the same time, it is worth noting that the process of sugar monopoly, as a new policy, is not smooth sailing. In actual operation, it is difficult to implement the principle of "official collection" because of lack of funds. Instead, it is entrusted to the merchant to purchase it on behalf, which has affected the effect of the implementation of the monopoly. In addition, it also encountered a lack of talent, sugar shortage, and so on. Although the policy of sugar monopoly has been implemented for only two years, the influence can not be ignored. On the one hand, it is beneficial to the national government to increase the revenue, promote the development of local alcohol and other by-products, and make a certain contribution to the lasting war. On the other hand, it violates the law of market value, harms the interests of sugarcane farmers, sugar traders and consumers, reduces the production of sugar cane, closes down sugar merchants, and suppresses the development of Jiangxi's sugar industry economy. In the long run, it also inhibits the development of the sugar industry economy in Jiangxi Province. It tarnishes the image of the national government in the eyes of the public.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F729;K265

【参考文献】