發(fā)布時間：2018-03-29 08:58

  本文選題：南京臨時政府　切入點(diǎn)：財(cái)政危機(jī)　出處：《中國社會經(jīng)濟(jì)史研究》2017年03期

【摘要】：臨時政府成立伊始便面臨嚴(yán)重的財(cái)政危機(jī),收入危機(jī)與剛性支出危機(jī)相互交織。為了解決財(cái)政危機(jī),臨時政府在財(cái)政節(jié)流與開源方面作出了巨大努力,尤其是開源,通過征稅、發(fā)行公債、舉借外債、發(fā)行鈔票、社會募捐、地方繳款和沒收反動勢力資產(chǎn)等方式增加了部分收入,但財(cái)政危機(jī)并未解決,反而日益嚴(yán)重。從行政決策角度而言,臨時政府對財(cái)政開源政策缺乏通盤考慮,而且混淆了日常決策與危機(jī)決策,導(dǎo)致開源政策漏洞眾多,甚至互相矛盾,最終導(dǎo)致了開源政策收效甚微與新政權(quán)失敗。
[Abstract]:The interim Government was faced with a serious financial crisis from the beginning of its establishment, and the income crisis and the rigid expenditure crisis intertwined. In order to solve the financial crisis, the interim Government made great efforts in the areas of fiscal expenditure reduction and open source of revenue, especially through taxation. Issuing public debt, borrowing foreign debt, issuing banknotes, social donations, local payments and confiscation of assets of reactionary forces have increased part of the income, but the financial crisis has not been resolved, but on the contrary, it has become increasingly serious. From the perspective of administrative decision-making, The interim government lacks comprehensive consideration of the policy of fiscal revenue, and confuses daily decisions with crisis decisions, which leads to numerous loopholes and even contradictions in the policy of open source, resulting in little effect of the policy and failure of the new regime.
【作者單位】： 廈門大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：中央高校基本科研經(jīng)費(fèi)項(xiàng)目“財(cái)政分權(quán)與現(xiàn)代國家建構(gòu):南京國民政府時期國地財(cái)政體制研究”(20720151032) 國家重大社科基金項(xiàng)目“近代中國工商稅收研究”(16ZDA131)
【分類號】：K258.1
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本文編號：1680431