战争与封锁下的挣扎：1932年中央苏区财政正规化政策研究

发布时间：2018-10-09 15:54

【摘要】：随着中央苏区的稳固和发展，打土豪的财政时代结束。中央政府开始进行财政政策的正规化改革。在经历了闽西苏区的尝试后，中央苏区建立起规范化的税收体系，通过加重商业税负担的财政手段打击了私营中小商业的发展，间接推动了合作社经济的兴起。处在战争和封锁的背景下，维持生存是中央苏区财政的首要的理性考虑。集中银元是中央苏区最重要的生存法则。在银元外流和贸易逆差的情况下，苏区银行发行了间接强制性的货币以吸取苏区内部原有的银元，并通过对外贸易和生产的方式增加银元持有量。但是，由于市场被封锁，苏区、白区之间的贸易存在价格剪刀差，必然造成银元外流的趋势。政府无法克服银元匮乏的困难，又由于打击私营商业使市场萧条，无法获取急需的白区日用品和军事用品，无法供养军队和政权。随着原有内部银元被战争大量消耗，中央政府不得不大量印发纸币，以致酿成持续的通货膨胀。后来中央政府恢复了红军筹款的任务，，并在苏区内部开展“打土豪”的运动，然而，这种政策加剧了苏区内部资源的消耗。随着军事上的失利，中共被迫放弃经营已久的根据地，进行战略转移，宣告了中央苏区财政正规化改革的失败。使用财政力量过分干预市场的自由形成以及苏区资源消耗、外流的客观条件，是改革失败的重要原因。
[Abstract]:With the stability and development of the Central Soviet area, the financial era of fighting Tuhao ended. The central government began to formalize its fiscal policy. After the attempt of the Western Fujian Soviet area, the Central Soviet District established a standardized tax system, through the financial means of increasing the burden of commercial tax, it cracked down on the development of private small and medium-sized businesses and indirectly promoted the rise of cooperative economy. In the context of war and blockade, survival is the first rational consideration of central Soviet finance. The centralization of silver dollars is the most important rule of existence in the Central Soviet area. Under the circumstances of the outflow of the silver dollar and the trade deficit, the Soviet-area banks issued indirect mandatory currency to absorb the original silver yuan in the Soviet area, and increased the amount of silver dollar holdings through foreign trade and production. However, due to the blockade of the market, there is a price scissors difference in the trade between the Soviet and White areas, which will inevitably lead to a trend of outflow of silver dollars. The government has been unable to overcome the lack of silver and the market has been depressed by the crackdown on private commerce, unable to obtain much-needed white area commodities and military supplies, and unable to provide for the army and the regime. With the internal currency consumed by the war, the central government had to issue large amounts of paper money, leading to sustained inflation. The central government later resumed the Red Army's fund-raising mission and launched a campaign within the Soviet areas to "beat up the land". However, this policy increased the consumption of resources within the Soviet areas. With the military defeat, the Communist Party of China was forced to abandon its long-run base areas and carry out strategic transfer, declaring the failure of the financial regularization reform in the Central Soviet region. The important reason for the failure of reform is the excessive intervention of fiscal power in the free formation of the market and the objective conditions of resource consumption and outflow in the Soviet areas.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.9;K263

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