日本统治大连时期的财政分为四级,即“关东州特别会计”、“关东州地方费会计”和市、“会”①财政。“关东州特别会计”直属于日本大藏省管理,其收入和支出项均纳入日本国家财政。“关东州地方费会计”是关东州的地方财政,由关东州最高行政长官主管。市、“会”财政则是大连、旅顺两个特别市和其下属的“会”一级的财政,分别由该地的行政官员掌管。 The Japanese government dynasty finance is divided into four levels, namely “Kanto special account ”, “Kanto local fee accounting ” and the city, “will ” ①Finance. “Kanto Special Account ” directly under the management of Japan’s Ministry of Finance, its income and expenditure items are included in Japan’s national finance. “Kanto local fee accounting ” It is local government of Kanto prefecture and is in charge of the highest chief executive of Kanto prefecture. City, “” will “finance” is Dalian, Lushun two special cities and their subordinate “will ” level of finance, respectively, by the local administrative officials in charge.