1950年代台湾预算制度的缘起、监控和适应  

The Origin, Financial Supervision and Adaptation of Taiwan’s Budget System in the 1950s

作　　者：汪小平[1] Wang Xiaoping

机构地区：[1]中国社科院近代史研究所

出　　处：《广东社会科学》2020年第2期85-93,255,共10页Social Sciences in Guangdong

摘　　要：1950年代,台湾财政预算制度的建立,源于财政崩坏后的自救。蒋介石为了获得美国援助,不惜让美国介入财政预算,进而推动了会计技术的现代化。在这种官僚技术现代化的推动下,预算制度不但没有影响国民党的威权统治,反而有利于政治稳定。蒋介石出于改造官僚体制的目的,热衷预算制度的建立,并不在意可能对他"限权"的制度设计。相反,这种本是西式民主制度下的财政监督制度,在具体运作中,与"威权体制"逐渐相互适应。In the 1950 s,the establishment of Taiwan′s financial budget system originated from the Taiwan authorities′self-help after the deterioration of the financial situation.In order to get assistance from the United States,Chiang Kai-shek tolerated American intervention in the budget and promoted the modernization of financial accounting technology.Under the influence of the modernization of bureaucratic technology,the budget system not only did not affect the authoritarian rule of the Kuomintang,but contributed to political stability.Chiang Kai-shek was keen on establishing a budget system because he wanted to transform the bureaucracy,and he did not care about the design of a system that might limit his power.On the contrary,the financial supervision system under the western-style democratic system has gradually adapted to the"Authoritarian Political System"in practice.

关 键 词：台湾 预算制度 美援 威权体制 

分 类 号：K271[历史地理—历史学]