民国吴江县级财政与社会变迁

发布时间：2018-07-02 08:36

本文选题：地方财政 + 丁祖荫　；参考：《江西师范大学》2011年硕士论文

【摘要】：本文通过对明清至民国时期吴江县级财政的研究,探讨了近代县级财政逐渐建立的过程。明清时期吴江县的财政运作情况说明,在传统社会体制下,没有建立县级财政的土壤,是不可能建立起县级财政的。民国时期,由于国家体制的变化以及国家现代化建设方略的实施,使得县级财政的建立成为了可能。民国初期,丁祖荫通过对吴江财政收支和田赋的整理,使得吴江县有了成立县级地方财政的可能。南京国民政府初期,吴江县吴邦珍任内的财政收支结构和专款制度的实施,反映了当时成立县级地方财政的必要性。1930年代,王绳高和徐幼川时期的吴江县财政收支状况以及预算制度的建立,标志着吴江县级自治财政的最终建立。
[Abstract]:Through the study of county finance in Wujiang during the period of Ming and Qing Dynasty to the Republic of China, this paper discusses the gradual establishment of the county finance in modern times. The financial operation of Wujiang County in the Ming and Qing Dynasties shows that under the traditional social system, it is impossible to establish the county level financial soil, and it is impossible to establish the county level finance. In the period of the Republic of China, the change of the state system was changed. As well as the implementation of the national modernization plan, the establishment of county finance has become possible. In the early period of the Republic of China, Ding Zuyin had made the possibility of establishing the county local finance through the arrangement of the financial revenue and expenditure and the farmland in Wujiang. In the early period of the Nanjing national government, the financial revenue and expenditure structure and the special funds system of the Wujiang county Wu bonds in the office of Wu bun Zhen. The implementation, reflecting the time of the necessity of the establishment of county local finance at that time, the financial revenue and expenditure of Wujiang County in Wang Shenggao and Xu Youchuan period and the establishment of the budget system, marked the final establishment of the county level autonomous finance in Wujiang.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K248

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