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目前学界大多把1945年前后乡村社会的贪污腐败归结为“劣绅”当政的结果,相当程度上忽略了制度的影响。本文力图从制度的视角来分析1945年前后乡保行政人员征税过程中的贪污现象。
At present, most of the academic circles attributed the corruption in rural areas around 1945 to the result of the reign of “inferior gentry” and to a great extent neglected the influence of the system. This article tries to analyze the corruption in the course of taxation of the township and village government officials around 1945 from the perspective of institution.