本文選題：南京國(guó)民政府 + 超然主計(jì)�。� 參考：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：超然主計(jì)制度是民國(guó)時(shí)期南京國(guó)民政府對(duì)中國(guó)預(yù)算制度的一次“創(chuàng)新”。該制度是以“聯(lián)綜組織”的形式綜合預(yù)算、會(huì)計(jì)、統(tǒng)計(jì)三大系統(tǒng)于一身,同時(shí)直隸于國(guó)民政府地位“超然”的預(yù)算編制制度。這樣的制度設(shè)計(jì),實(shí)現(xiàn)了現(xiàn)代意義上中國(guó)預(yù)算零的突破。超然主計(jì)制度由南京國(guó)民政府時(shí)期學(xué)者專家衛(wèi)挺生提出并大力推廣,結(jié)合了西方經(jīng)濟(jì)學(xué)理論與中國(guó)實(shí)際,既有豐富的理論來源,也有著一定的實(shí)踐價(jià)值,對(duì)于南京國(guó)民政府時(shí)期預(yù)算制度的最終確立,起到了不能替代的作用。超然主計(jì)制度的有些特質(zhì),在今天的預(yù)算制度完善中仍有啟示和借鑒的價(jià)值。本論文通過整理概括,指出民國(guó)初期經(jīng)濟(jì)秩序紊亂、政局不穩(wěn)同時(shí)還存在著嚴(yán)重的貪污腐敗現(xiàn)象,這是超然主計(jì)制度產(chǎn)生的社會(huì)背景。超然主計(jì)制度的成立還受到當(dāng)時(shí)世界上興起的財(cái)政分權(quán)思想以及南京國(guó)民政府獨(dú)特的五權(quán)政治背景的影響。本文通過對(duì)超然主計(jì)制度的詳細(xì)職能設(shè)置的研究以及對(duì)超然主計(jì)制度在南京國(guó)民政府不同時(shí)期受到爭(zhēng)論進(jìn)行研究,希望能夠?qū)Τ恢饔?jì)制度有一個(gè)較為全面的初步了解,對(duì)當(dāng)前我國(guó)預(yù)算制度的改進(jìn)具有一定的借鑒意義。
[Abstract]:The system of transcendental accounting was an innovation made by the Nanjing National Government in the period of the Republic of China to China's budget system. This system is a budget making system in the form of comprehensive budget, accounting and statistics in the form of "United organization", and it is also "detached" in the position of the national government at the same time. This system design has achieved the breakthrough of zero budget in the modern sense. The system of transcendental accounting was put forward by Wei Ting-sheng, a scholar and expert in the period of Nanjing National Government. It combines the western economic theory with the Chinese reality. It has rich theoretical sources and has some practical value. It plays an irreplaceable role for the final establishment of the budget system in the period of Nanjing National Government. Some characteristics of transcendental accounting system still have enlightenment and reference value in the perfection of today's budget system. This paper points out that in the early period of the Republic of China, the economic order was disordered, the political situation was unstable and there was serious corruption and corruption, which is the social background of the transcendental accounting system. The establishment of transcendental accounting system was also influenced by the thought of fiscal decentralization and the unique political background of the Nanjing National Government. Through the research on the detailed function setup of the transcendental accounting system and the controversy of the transcendental accounting system in different periods of the Nanjing National Government, this paper hopes to have a more comprehensive preliminary understanding of the transcendental accounting system. It has certain reference significance to the improvement of our country's budget system at present.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.3

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本文編號(hào)：1776510