论文部分内容阅读
政府财政统一是国家政权统一完整的根基。南京国民政府成立后同样需要统一财政。该文梳理了南京国民政府统一财政的历史脉络,从整理广东财政、统一广西省财政、到统一两湖财政和四川省财政、最后到统一华北地区财政。在梳理了南京国民政府统一财政历史脉络基础上,在中央与地方关系政治互动的背景下,对各区域统一财政的进程进行分析,并得出相关历史经验和教训。
The government’s fiscal reunification is the foundation of the unified and complete state power. The establishment of the Nanjing National Government also requires the unification of finance. The paper sorts out the historical context of the unified finance of the Nanjing National Government, from sorting out the finance of Guangdong, unifying the finance of Guangxi Province, unifying the financial resources of the two lakes and the finance of Sichuan Province, and finally unifying the finance in North China. Based on the unified fiscal history of Nanjing National Government and the political interaction between the central and local governments, the process of unifying finance in all regions is analyzed and relevant historical experiences and lessons are drawn.