隐秘的桎梏:清末民初国家预算“分科”与施行困境  

The State Budget"Division"and Implementation Dilemma in the End of Qing Dynasty and the Beginning of the Republic of China

作　　者：王梅[1] WANG Mei(School of History and Culture,Sichuan University,Chengdu 610064,China)

机构地区：[1]四川大学历史文化学院,成都610064

出　　处：《安徽师范大学学报（社会科学版）》2022年第1期80-87,共8页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家社会科学基金重大招标项目“中国国会会议史”(19ZDA210);国家社会科学基金后期资助项目“北洋时期国家财政预算研究”(21FZB005)。

摘　　要：清末民初预算“分科”形式存在层级参差、“一官一款”、科目密集等缺陷,从多个方面影响预算施行:层级参差使立法科目及行政科目间界限混淆,政府无统一执行标准;“一官一款”既加剧预算审议中的矛盾,又对政府收支限制过严,执行中问题叠出;科目密集引起预算膨胀,使预算无法施行,促使政府变革。清末民初预算“分科”由彼时不断变化的财政状况与变革需求塑造,反过来又成为影响财政与政治走势的隐秘的桎梏。The budget division had affected budget execution in many aspects in the end of Qing dynasty and the beginning of the Republic of China,such as hierarchical discrepancy,"specific fund for a specific official",intensive division.First,the different standards of budgetary accounts had confused government execution,which made it difficult for the government to set a uniform standard.Second,budgetary accounts had intensified the conflict and seriously restricted the government's revenues.Thus,numerous problems appeared.Third,dense budgetary accounts had made the budget too inflated to execute,which pressed the government to reform.Shaped by the changeable financial conditions and demand for reform,budget division became intangible shackles that affected finance and politics.

关 键 词：清末民初 预算分科 预算施行 

分 类 号：F812.9[经济管理—财政学]