论抗战时期四川财政管理及收支结构的演变（1937-1945）
发布时间：2018-10-30 09:03
【摘要】：抗战时期四川财政管理及收支结构的演变问题既是中国近现代经济史研究中的重要内容,又是四川近现代经济史研究中的热点问题。本文利用现查阅档案文献资料,着重对抗战时期四川财政管理、收入、支出结构变化等问题进行了系统深入研讨,进而揭示了这一时期四川财政管理由分散走向统一;财政税收种类、数量逐步增长;财政开支军政费用过大,连年赤字等演变规律及特点。通过以上研究,本文得出结论:在抗战这一特殊背景下,四川省加强了财政管理政策措施制订和执行力度,在一定程度上促进了财政税收增长和支出结构扩大。以上这些变化,一方面为当时大后方建设和支持抗战做出了积极贡献,另一方面也给当时四川经济建设和人民生活带来了税收负担加重、支出结构不合理等负面影响。
[Abstract]:The evolution of fiscal management and income and expenditure structure in Sichuan during the War of Resistance against Japan is not only an important content in the study of Chinese modern economic history, but also a hot issue in the study of Sichuan's modern economic history. In this paper, the author makes a systematic and in-depth study on the changes of Sichuan's financial management, income and expenditure structure during the Anti-Japanese War by consulting the archival documents, and then reveals that the fiscal management in Sichuan has changed from decentralization to unification in this period. The types and quantity of fiscal revenue are gradually increasing, the military and government expenses are too large, and the deficit in successive years is too large. Based on the above research, this paper draws a conclusion that under the special background of the War of Resistance against Japan, Sichuan has strengthened the formulation and implementation of fiscal management policies and measures, and to a certain extent has promoted the growth of fiscal revenue and the expansion of expenditure structure. On the one hand, these changes made positive contributions to the construction and support of the War of Resistance against Japan at that time, on the other hand, they also brought about negative effects on Sichuan's economic construction and people's life at that time, such as the increase of tax burden and the unreasonable structure of expenditure.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K265
本文编号：2299555
[Abstract]:The evolution of fiscal management and income and expenditure structure in Sichuan during the War of Resistance against Japan is not only an important content in the study of Chinese modern economic history, but also a hot issue in the study of Sichuan's modern economic history. In this paper, the author makes a systematic and in-depth study on the changes of Sichuan's financial management, income and expenditure structure during the Anti-Japanese War by consulting the archival documents, and then reveals that the fiscal management in Sichuan has changed from decentralization to unification in this period. The types and quantity of fiscal revenue are gradually increasing, the military and government expenses are too large, and the deficit in successive years is too large. Based on the above research, this paper draws a conclusion that under the special background of the War of Resistance against Japan, Sichuan has strengthened the formulation and implementation of fiscal management policies and measures, and to a certain extent has promoted the growth of fiscal revenue and the expansion of expenditure structure. On the one hand, these changes made positive contributions to the construction and support of the War of Resistance against Japan at that time, on the other hand, they also brought about negative effects on Sichuan's economic construction and people's life at that time, such as the increase of tax burden and the unreasonable structure of expenditure.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：K265
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