北洋政府时期国家预算的编制与运作  

The Making and Operation of National Budget in the Period of Beiyang Government

作　　者：徐鹤涛 Xu Hetao

机构地区：[1]苏州大学社会学院历史系,苏州215000

出　　处：《复印报刊资料（中国近代史）》2022年第6期3-15,共13页MODERN HISTORY OF CHINA

基　　金：用友基金会“商的长城”一般项目“民国时期商人税外负担研究及资料整理”(2021-Y04)。

摘　　要：国家预算是北洋政府财政体制的重要组成部分。北洋政府时期出现过两部通过立法机关审议的正式国家预算,六部已由行政机关编成、但未完成立法审议的国家预算案,三部由政府委托机构编出的国家预算参考册。它们多不能反映财政实情,于约束政府开支方面作用亦有限。即使是在被认为预算执行较好的1914、1915年,预算数字也仅有部分约束力。而在其他时期,由于政治混乱、财政困难、地方不听命于中央,国家预算更难起到应有作用。不过,北洋政府时期的预算虽难实现对财政的刚性约束,但常被作为整理财政的起点、各方进行利益分配时的参照和弱势部门争取经费的手段,实际仍以柔性的方式嵌入财政的日常运作中。The national budget was an important part of Beiyang government's fiscal system.During the period of Beiyang government,there were two official national budgets that had been reviewed by the legislature,six national budgets that had been compiled by the executive authority but had not yet completed legislative review,and three national budget reference books that were compiled by government-entrusted agencies.Most of them failed to reflect the actual financial situation,and they had limited effect in restraining government expenditures.Even in 1914 and 1915,when the budget was considered to be well executed,the budget figures were only partially binding.In other periods,due to political chaos,financial difficulties,and local separatism,it was more difficult for the operation of the national budget.Although the Beiyang budget was difficult to achieve rigid fiscal constraints,it was often used as a starting point for fiscal consolidation,a reference for benefits allocation,and a means for disadvantaged departments to obtain funds.In fact,it was still embedded in the daily operation of finance in a flexible manner.

关 键 词：北洋政府 预算 财政 中央地方关系 

分 类 号：K258[历史地理—历史学] F812.9[历史地理—中国史]