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1933年的“福建人民政府”运动过去已近60年,对于这个抗日反蒋政权失败原因的诸多探究中,政治军事方面的论列颇为具体入微,偶尔涉及财政经济问题则语焉不祥。其实,财政问题与闽变成败关系至深至钜,值得予以具体考察。一福建本来就是一个穷困的省份,自1927年到1932年十九路军入闽之前,福建省政府的财政厅长,五年间七易其人,无米之炊,巧妇难为,财政厅长难当。蒋光鼐主持福建省政府后,财政更形窘迫。因为,十九路军拒绝靠鸦片税充饷,减少了
The “People’s Government of Fujian Province” movement in 1933 has lasted for almost 60 years. Of the many investigations into the reasons for the defeat of the anti-Japanese and Chiang Kai-shek regime, the political and military aspects of the campaign are quite specific, with occasional ominous financial and economic problems. In fact, the relationship between the financial problems and the success or failure of the ministries and bureaus is so deep that it deserves to be specifically examined. A Fujian Province was originally a poor province. From 1927 to 1932, before the 19th Route Army entered Fujian, the chief financial officer of the Fujian Provincial Government made it difficult for the finance minister to make mistakes during the past five years. After Jiang Guangtao presides over the Fujian provincial government, the financial situation is more distressing. Because the Nineteenth Route Army refused to rely on opium tax rates, reduced