本文選題：北洋政府　切入點(diǎn)：分稅制　出處：《求索》2017年06期 　論文類型：期刊論文

【摘要】：在中國古代中央集權(quán)的體制下,地方上并無法定財(cái)權(quán),也就沒有真正意義上的"地方財(cái)政"概念。19世紀(jì)中期以后,清朝地方督撫在鎮(zhèn)壓太平天國的過程中逐步壯大,漸漸突破了中央的掌控,"地方財(cái)政"的萌芽隨之出現(xiàn)。民國成立后,中央政府通過實(shí)行、調(diào)整乃至取消分稅制的舉動(dòng),不斷變動(dòng)著自身的財(cái)權(quán)邊界,以配合與適應(yīng)自身權(quán)力的消長。在這種情況下,分稅制并沒有為公共財(cái)政的建設(shè)做出應(yīng)有貢獻(xiàn),只是成為中央與地方之間利益分配的工具和標(biāo)識(shí)。這一史實(shí)表明,先進(jìn)的經(jīng)濟(jì)理論只有在優(yōu)良的政治環(huán)境中才能發(fā)揮出作用,否則只會(huì)呈現(xiàn)出"偽現(xiàn)代性";改良政治也因此成為近代中國謀求社會(huì)進(jìn)步的必經(jīng)之路。
[Abstract]:Under the system of centralization of power in ancient China, there was no legal financial power at the local level, so there was no real concept of "local finance" .After the mid-19th century, the local governors of the Qing Dynasty grew stronger in the process of suppressing the Taiping Heavenly Kingdom. After the founding of the Republic of China, the central government, by implementing, adjusting or even abolishing the tax distribution system, constantly changed its financial power boundary. In this case, the tax system does not make its due contribution to the construction of public finance, but only becomes a tool and a symbol of the distribution of benefits between the central and local governments. This historical fact shows that, The advanced economic theory can only play a role in the fine political environment, otherwise it will only present "pseudo-modernity", and therefore, improving politics has become the only way for modern China to seek social progress.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：安徽財(cái)經(jīng)大學(xué)2017年度校級(jí)科研項(xiàng)目“北洋政府時(shí)期安徽地方財(cái)政研究(1912-1928)”(ACKY1734)
【分類號(hào)】：K258.2
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本文編號(hào)：1636542