本文選題：財(cái)政政策 + 美國(guó)　； 參考：《湖南師范大學(xué)》2008年碩士論文

【摘要】： 第二次世界大戰(zhàn)時(shí)期,為了使收入滿足開支的需要,美國(guó)聯(lián)邦政府做了大量的努力。努力的結(jié)果是:美國(guó)不但實(shí)現(xiàn)了全面軍事動(dòng)員,使自己成為世界反法西斯聯(lián)盟的兵工廠,而且為確立美國(guó)戰(zhàn)后資本主義世界霸主的地位起到了重要作用。 本文就是圍繞聯(lián)邦政府如何取得收入和如何開支的情況進(jìn)行論述的。 本文正文由以下幾個(gè)部分組成: 緒論部分集中闡述本文的選題緣起及寫作的意義,并在學(xué)術(shù)回顧的基礎(chǔ)上闡述了本文的學(xué)術(shù)價(jià)值;并說(shuō)明本文的寫作難點(diǎn)和研究方法。 由于財(cái)政與其它物質(zhì)資源的不可分離,更由于二戰(zhàn)時(shí)期美國(guó)財(cái)政政策得以實(shí)施并非純粹偶然的事情,因此第一章首先論述了二戰(zhàn)時(shí)期美國(guó)財(cái)政政策得以實(shí)施的一些前提條件,具體包括地理歷史因素和美國(guó)財(cái)力的積累和參戰(zhàn)前財(cái)力積累的一些方法。 所謂財(cái)政政策就是國(guó)家財(cái)政收入與財(cái)政支出之間的關(guān)系。第二章與第三章集中對(duì)此進(jìn)行闡述。 第二章闡述美國(guó)浩大財(cái)政開支的流向—美國(guó)財(cái)政資源與具體物質(zhì)資源結(jié)合的過程。具體包括:擴(kuò)軍備戰(zhàn)、戰(zhàn)時(shí)農(nóng)業(yè)、戰(zhàn)時(shí)科學(xué)研究、戰(zhàn)時(shí)租借援助、工業(yè)原料獲取所需的各項(xiàng)開支、開支方法和這些開支分別所產(chǎn)生的作用和影響。 第三章闡述了美國(guó)聯(lián)邦政府為了滿足戰(zhàn)時(shí)龐大的開支所采取的政策措施。稅收是美國(guó)戰(zhàn)時(shí)財(cái)政收入的最主要來(lái)源。第三章首先闡述從1940年到戰(zhàn)爭(zhēng)結(jié)束,美國(guó)歷年的稅收法和保障這些稅收法推行的其它舉措及這些法律所產(chǎn)生作用和造成的影響。 當(dāng)稅收不能滿足戰(zhàn)爭(zhēng)所需的開支時(shí),聯(lián)邦政府以利息的吸引和其它的壓力手段來(lái)保障對(duì)內(nèi)債券的順利發(fā)行。此外還采取了其它的一些減輕財(cái)政壓力的措施,如獲得盟國(guó)的逆租借、對(duì)外國(guó)在美資產(chǎn)的控制和對(duì)占領(lǐng)區(qū)進(jìn)行掠奪。 結(jié)語(yǔ)部分主要是對(duì)二戰(zhàn)時(shí)期美國(guó)財(cái)政政策實(shí)施的成功經(jīng)驗(yàn)進(jìn)行總結(jié)。 正文后還對(duì)美國(guó)戰(zhàn)時(shí)的各項(xiàng)開支與收入做了附錄。
[Abstract]:During the second World War, the federal government made a lot of efforts to make income meet the need of expenditure. The result of this effort is that the United States not only achieved full military mobilization and made itself an arms factory of the world anti-fascist alliance, but also played an important role in establishing the hegemony of the capitalist world in the United States after the war. This article focuses on how the federal government gets revenue and how to spend. The text of this article consists of the following parts: The introduction part focuses on the origin of this topic and the significance of writing, and expounds the academic value of this paper on the basis of academic review, and explains the writing difficulties and research methods of this paper. Since finance is inseparable from other material resources, and the implementation of American fiscal policy during World War II is not purely accidental, the first chapter discusses some preconditions for the implementation of US fiscal policy during World War II. It includes geographical historical factors and the accumulation of American financial resources and some methods of financial accumulation before joining the war. The so-called fiscal policy is the relationship between the national fiscal revenue and the fiscal expenditure. Chapter two and chapter three focus on this. The second chapter expounds the flow of the huge fiscal expenditure of the United States-the process of the combination of the financial resources and the specific material resources of the United States. These include: military expansion, wartime agriculture, wartime scientific research, wartime leasehold aid, various expenditures required for the acquisition of industrial raw materials, the methods of expenditure and the effects and effects of these expenditures. Chapter three describes the policy measures taken by the federal government to meet the huge wartime expenses. Tax revenue was the main source of American wartime revenue. The third chapter first describes the tax laws of the United States from 1940 to the end of the war and other measures to protect these laws and the effects and effects of these laws. When taxes fail to meet the costs of war, the federal government uses interest attraction and other pressures to ensure the smooth issuance of domestic bonds. Other measures have been taken to alleviate financial pressure, such as obtaining counterleases from allies, controlling foreign assets in the United States and plundering the occupied territories. The conclusion is a summary of the successful implementation of American fiscal policy during World War II. After the text also made the appendix to the American wartime expenditure and income.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：K152;F837.12

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張凱敏;經(jīng)濟(jì)危機(jī)下財(cái)政救市法律問題研究[D];山西大學(xué);2011年

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本文編號(hào)：1989599