论南京十年的农村公共财政陷阱及当代启示  

On the Traps of Rural Public Finance during the Decade of Nanjing and Some Enlightenment

作　　者：尹红群[1] 

机构地区：[1]湖南师范大学历史文化学院,湖南长沙410081

出　　处：《湖南商学院学报》2014年第2期40-45,共6页Journal of Hunan Business College

基　　金：教育部人文社科青年基金"20世纪上半期县财政与乡村社会"(项目编号:09YJC770012)

摘　　要：南京十年,即1927～1937年,农民的税费负担迅猛增长,但农村公共事业发展踌躇不前,形成二元背离,“农村公共财政陷阱”形成.其主要问题是效率与公平原则遭受破坏,表现为吃饭财政、城乡失衡、贪腐横行.避免农村公共财政陷阱的当代启示是,加强制度建设,转变基层政权职能、完善地方财政分权体制、走财政法制化民主化道路.During the Nanjing national government period, there had rapid growth of taxes and fees burden of farmers, but rural public utilities developed slowly, formed the trap of rural public finance. Efficiency and fair principle were damaged, the rural public financial resource allocation function out of the question： local authorities get revenue from rnral farmers, the main configuration in the expansion of grass-roots political power organization; Rural public finance did not ease more irreversible rural resources flowed to the situation of the city, but to strengthen this trend, led to the imbalance between urban and rural areas. The formation of rural public finance trap main reasons is that the functional transformation of grassroots political power was not in place, the fiscal decentralization reform was not in place, and democratic supervision was not in place.

关 键 词：国民政府 农村公共财政陷阱 吃饭财政 城乡失衡 地方政治 

分 类 号：F812.76[经济管理—财政学] F812.753