宋子良与广东归政中央后的财政整理  

Song Ziliang and Finance Consolidation after Unification of Guangdong Administration

作　　者：柯伟明[1] 

机构地区：[1]中山大学历史系,广东广州510275

出　　处：《暨南学报（哲学社会科学版）》2017年第10期102-111,共10页Jinan Journal(Philosophy and Social Sciences)

基　　金：国家社会科学基金重大项目"华南抗战历史文献的整理与研究"(批准号:16ZDAl37);国家社会科学基金重大项目"近代中国工商税收研究"(批准号:16ZDA131);国家社会科学基金青年项目"民国时期营业税制度研究"(批准号:16CZS048)

摘　　要：1936年7月,陈济棠"反蒋"失败后宣布下野,广东开始归政中央。为全面控制广东财政大权,南京国民政府任命宋子良为广东财政特派员兼省财政厅长,负责整理广东财政事宜。在中央政府和广东当局的大力支持下,宋子良采取多种措施,在筹集款项、废除苛捐杂税、整顿税务官吏和机构等方面取得了显著成绩。但由于身体健康的原因,宋子良不得不离粤北上接受治疗,所以在处理券币比率、免征洋米税以及营业税课税标准等重要问题时显得有心无力,使其在广东的事业留下了不少遗憾。宋子良整理广东财政的实践表明,国民政府统一"割据地方"的财政既依赖国家政治权力,也难免受所派财政长官个人因素的影响。After the failure of anti-Chiang in July1936,Chen Jitang announced his resignation from power.And the central government began to take over Guangdong province.In order to control the full financial power of Guangdong,the Nanjing national government appointed Song Ziliang as the finance director of Guangdong province to regulate the financial matters of Guangdong.With the great support of the central and local governments,Song Ziliang took a variety of measures and made remarkable achievements,especially in money-raising,exorbitant taxes abolishment and the tax officials and institutions reorganization.But due to health problems,Song Ziliang had to leave from Guandong to the north for better treatment.As a consequence,his wish outgrew his strength in the process of dealing with some important issues,such as managing the currency exchange rates,exempting foreign rice tax,and drawing up business tax standard,which left a lot of regrets in his career.The Song Ziliang's practice of regulating the Guangdong's finance shows that the financial unification of"separatist region"by National Government not only relies on the state's political power,but also is affected by the personal factors of the financial director.

关 键 词：宋子良 广东 财政整理 归政中央 

分 类 号：K26[历史地理—历史学]