近代中国财政预算制度的转型与国家治理  

Transformation and National Governance of Financial Budget System in Modern China

作　　者：马金华[1] MA Jin-hua(School of Public Finance and Taxes,Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学财政与税务学院,北京100081

出　　处：《安徽师范大学学报（社会科学版）》2018年第3期123-132,共10页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家社会科学基金重大项目(15ZDB037)

摘　　要：近代中国传统财政预算制度向近代西方财政预算制度的转型,肇始于清末,开拓于民国。清后期是我国近代财政预算制度的过渡尝试期,北洋政府时期是近代财政预算制度的创立构建时期,南京国民政府期间是近代财政预算制度的发展完善时期,论文分析了中国传统预算制度如何演进为具有显著的现代化标志的近代预算制度体系的。透过近代财政预算制度的转型分析了中国传统的王权治理体系框架内的君民治国理政思维如何转换到包括国家管理者和民众在内政治共同体所有成员的公共事业治理思维。The modern Chinese traditional financial budget system was transformed into the modern western budget system,which began in the late Qing dynasty and was developed in the Republic of China.The late Qing dynasty is a transitional one for the modern Chinese financial budget system.The period of Northern Government is its establishment and Nanjing National Government period is the development of the modern Chinese financial budget system.The paper analyzes the evolution of Chinese traditional budget system to the modern budget system with marked modernization.Through the analysis of the transformation of modern financial budget system,analyze how the system of Chinese traditional people governing thinking within the framework of the power management switch to the public utility management thinking including country managers and the public to all members.

关 键 词：预算制度 国家治理 近代中国 

分 类 号：F811.9[经济管理—财政学]