民国时期山东盐务稽核机构述论  

The Salt Audit Organizations in Shandong in the Period of the Republic of China

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作  者:宋志东 Song Zhidong(Weifang University,Weifang,Shandong,261061)

机构地区:[1]潍坊学院,山东潍坊261041

出  处:《潍坊学院学报》2018年第4期64-68,共5页Journal of Weifang University

摘  要:依据善后借款合同,1913年山东盐务稽核机构设立,适应了西方列强监控山东盐税的需要。山东各地逐步建立起完备的盐务稽核机构,职权不断扩大,稽核、征税、缉私等被纳入其管理范围,直至兼并了山东盐务行政机构,重回一元制管理体制。1937年4月,山东盐务管理局成立,实质上仅是山东盐务稽核分所换了一块牌子而已,从此形成了山东盐区归局级机构管理的新模式。可见,山东盐务稽核机构的设立形成了深远的历史影响。In 1913, the government of Shandong established the salt audit organizations in Shandong ac- cording to the Reorganization Loan Agreement, which met the needs of western powers to supervise and control the salt administration of Shandong.The salt audit organizations were established in accordance with the Reorganization Loan Agreement in Shandong, and the western powers were able to intervene in Shan- dong salt management. A perfect officers responsible for audit organizations were gradually established, whose powers continuously extend, audit organizations merged the salt including auditing, taxation and anti-sm administrative organizations in Shandong one-member management system. In but it was only a brand changed by uggling and so on. The salt finally, which returned tothe April 1937, the Shandong Salt Management Bureau was established, the Shandong Salt AuditSubstation in essence, forming a new model for the management of the Shandong saltregion since then. It can be seen that the establishment of Shan- dong salt audit organizations had a far-reaching historical influence.

关 键 词:民国山东 盐务稽核机构 管理体制 近代化 

分 类 号:K25[历史地理—历史学]

 

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