論抗戰(zhàn)時期四川財政管理及收支結(jié)構(gòu)的演變（1937-1945）
發(fā)布時間：2018-10-30 09:03
【摘要】：抗戰(zhàn)時期四川財政管理及收支結(jié)構(gòu)的演變問題既是中國近現(xiàn)代經(jīng)濟史研究中的重要內(nèi)容,又是四川近現(xiàn)代經(jīng)濟史研究中的熱點問題。本文利用現(xiàn)查閱檔案文獻資料,著重對抗戰(zhàn)時期四川財政管理、收入、支出結(jié)構(gòu)變化等問題進行了系統(tǒng)深入研討,進而揭示了這一時期四川財政管理由分散走向統(tǒng)一;財政稅收種類、數(shù)量逐步增長;財政開支軍政費用過大,連年赤字等演變規(guī)律及特點。通過以上研究,本文得出結(jié)論:在抗戰(zhàn)這一特殊背景下,四川省加強了財政管理政策措施制訂和執(zhí)行力度,在一定程度上促進了財政稅收增長和支出結(jié)構(gòu)擴大。以上這些變化,一方面為當時大后方建設(shè)和支持抗戰(zhàn)做出了積極貢獻,另一方面也給當時四川經(jīng)濟建設(shè)和人民生活帶來了稅收負擔加重、支出結(jié)構(gòu)不合理等負面影響。
[Abstract]:The evolution of fiscal management and income and expenditure structure in Sichuan during the War of Resistance against Japan is not only an important content in the study of Chinese modern economic history, but also a hot issue in the study of Sichuan's modern economic history. In this paper, the author makes a systematic and in-depth study on the changes of Sichuan's financial management, income and expenditure structure during the Anti-Japanese War by consulting the archival documents, and then reveals that the fiscal management in Sichuan has changed from decentralization to unification in this period. The types and quantity of fiscal revenue are gradually increasing, the military and government expenses are too large, and the deficit in successive years is too large. Based on the above research, this paper draws a conclusion that under the special background of the War of Resistance against Japan, Sichuan has strengthened the formulation and implementation of fiscal management policies and measures, and to a certain extent has promoted the growth of fiscal revenue and the expansion of expenditure structure. On the one hand, these changes made positive contributions to the construction and support of the War of Resistance against Japan at that time, on the other hand, they also brought about negative effects on Sichuan's economic construction and people's life at that time, such as the increase of tax burden and the unreasonable structure of expenditure.
【學位授予單位】：四川師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：K265
本文編號：2299555
[Abstract]:The evolution of fiscal management and income and expenditure structure in Sichuan during the War of Resistance against Japan is not only an important content in the study of Chinese modern economic history, but also a hot issue in the study of Sichuan's modern economic history. In this paper, the author makes a systematic and in-depth study on the changes of Sichuan's financial management, income and expenditure structure during the Anti-Japanese War by consulting the archival documents, and then reveals that the fiscal management in Sichuan has changed from decentralization to unification in this period. The types and quantity of fiscal revenue are gradually increasing, the military and government expenses are too large, and the deficit in successive years is too large. Based on the above research, this paper draws a conclusion that under the special background of the War of Resistance against Japan, Sichuan has strengthened the formulation and implementation of fiscal management policies and measures, and to a certain extent has promoted the growth of fiscal revenue and the expansion of expenditure structure. On the one hand, these changes made positive contributions to the construction and support of the War of Resistance against Japan at that time, on the other hand, they also brought about negative effects on Sichuan's economic construction and people's life at that time, such as the increase of tax burden and the unreasonable structure of expenditure.
【學位授予單位】：四川師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：K265
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