20世纪30～40年代广西县财政收支探析  

On County Financial Revenue and Expenditure of Guangxi During the 1930s-1940s

作　　者：曾凡贞[1] 

机构地区：[1]玉林师范学院政史学院,广西玉林537000

出　　处：《广西师范大学学报（哲学社会科学版）》2012年第6期162-167,共6页Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)

基　　金：教育部人文社会科学研究青年基金项目"民国时期广西县政改革研究"(11YJC770080)

摘　　要：县级政府是中国政治统治的基本单位,县级财政是县级政府运行的基础。实证分析表明,20世纪三四十年代,广西县地方财政收入结构呈单一和畸形态势。受通货膨胀影响,1940年后,县地方财政的实际支付能力日益下降。另一方面,财政支出结构中"高比例的公共服务支出"与"适当比例的政府自身支出"呈现失衡状态,地方实力派治理下的广西县财政无法从根本上维持和支撑"善治"的县政目标。County government is the basic unit of Chinese political rule system,and county finance is the operation basis of county government.Empirical analysis indicates that the local county fiscal revenues structure in Guangxi is in a single and deformed state during the 1930s-1940s.Affected by inflation,the local county＇s ability of actual payment decreased steadily after 1940.Besides,there was an imbalance between ＂high proportional public service expenditure＂ and ＂appropriate proportional governmental expenditure＂ in its fiscal expenditure structure.Guangxi＇s county finance could not maintain and support the ＂good governance＂ goal of its county government governed by Local Strength.

关 键 词：广西 新桂系 县政 县财政 

分 类 号：F129.667[经济管理—世界经济]