南京国民政府分权体制下地方财政收入研究(1927-1937)  

Research on Local Fiscal Revenue under the Decentralized System of Nanjing National Government(1927-1937)

作　　者：焦建华[1] JIAO Jianhua(School of Economics,Xiamen University,Xiamen Fujian 361005,China)

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《安徽师范大学学报（社会科学版）》2023年第5期78-88,共11页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：国家社科基金重大项目“近代中国工商税收研究”(16ZDA131);国家社科基金重大项目“中国侨汇档案整理与研究(1915—1995)”(19ZDA209)。

摘　　要：文章运用南京国民政府初期地方财政收支预算数据,详细分析了财政分权体制下地方财政收入的来源、总体结构与特征、结构偏向和地区差异及其根源,认为国民政府时期地方政府收入存在显著的结构性偏向,地区差异大,其原因主要在于财政分权体制下地方财政分成减少、经济发展落后、资源禀赋差异带来的地方政府行为差异,以及农村经济严重危机等综合因素。因此,地方财政收入结构偏向与地区差异是制度设计与体制运转带来的必然结果。Based on the budget data of local fiscal revenue and expenditure in the early period of the Nanjing National Government,this article analyzes in detail the sources,overall structure and characteristics,structural bias,regional dif-ferences and causes of local fiscal revenue under the fiscal decentralization system,and argues that there are some char-acteristics of the significant structural bias and large regional differences in local government revenue during the early period of the National Government.Those are mainly due to comprehensive factors such as the reduction of local fis-cal share under the fiscal decentralization system,backward economic development such as industry and commerce,different behaviors of the local governments caused by the different resource endowments,and severe rural economic crises.Therefore,the structural bias and regional differences in local fiscal revenue are the inevitable result of the insti-tutions design and system operation than that by the local governments themselves.

关 键 词：地方财政收入 财政分权体制 结构偏向 地区差异 

分 类 号：F129[经济管理—世界经济]