民国初年,国家财政状况比清末更为恶化,中央正日益失去对全国财政的控制。梁士诒主掌财政部后,提出整理滥币、改革币制、清理官产三策,力图实现国家财政的统一。经过四个月的工作,梁基本规划出了一套行之有效的治理方案,为民初财政统一起到建设性作用。 In the early years of the Republic of China, the state’s financial conditions worsened than those in the late Qing dynasty. The Central Government is increasingly losing control over the country’s treasury. After Liang Shih-tung took over the Ministry of Finance, Liang Shih-t’ao put forward the proposal of sorting out the excess money, reforming the currency system, and cleaning up the three policies in order to achieve the national fiscal unity. After four months of work, Liang basically planned out a set of effective governance programs, which played a constructive role in the fiscal consolidation in the early years of the Republic of China.