“四行两局”会计处之筹设过程探析(1942-1944)  

Process of accounting organizations by four banks and two boards (1942-1944)

作　　者：冯国林[1] FENG Guo-lin(School of History,Central China Normal University,Wuhan,Hubei 430079,China)

机构地区：[1]华中师范大学历史文化学院,湖北武汉430079

出　　处：《河北师范大学学报（哲学社会科学版）》2019年第2期56-62,共7页Journal of Hebei Normal University(Philosophy and Social Sciences)

摘　　要：1931年4月1日,国民政府主计处正式设立。主计处下设会计、岁计、统计三局,系依据超然主计之理念而设。"四行两局"作为国民政府重要的金融机构,在国民政府金融体系中占据举足轻重的地位。随着国民政府主计处业务的推进,对"四行两局"设立会计处的问题也亟待解决。"四行两局"是重要的公有营业机关,组建会计处的过程较为曲折,围绕"四行两局"组设会计处,国民政府与"四行两局"经过多次博弈,最终会计处得以设立。由此管窥国民政府超然主计制度推行之曲折与艰辛,对丰富国民政府主计处的历史研究不无裨益。On April 1,1931,the accounting office is officially established.The accounting organization consists of three bureaus:accounting,annual accounting and statistics,which are based on the idea of detached accounting.This plays an important role in the financial system of the national government.The process of setting up an accounting office is tortuous.The subbranches of the accounting office serve as executive organs,the operation of which is accompanied with the financial development of the national government.

关 键 词：国民政府 四行二局 公有营业机关 会计处 财政监督 

分 类 号：K265[历史地理—历史学]