国家统一的财政支撑——“川政统一”后南京国民政府对四川财政的整理  

The Financial Support of National Unification:The Local Finance Consolidation of the Nanjing National Government After the Administrative Unification of Sichuan

作　　者：车人杰 Che Renjie

机构地区：[1]四川大学历史文化学院,四川成都610064

出　　处：《史学月刊》2024年第7期69-81,共13页Journal of Historical Science

基　　金：国家社会科学基金青年项目“北洋政府经略四川研究(1912—1926)”(20CZS042)。

摘　　要：民初以降,四川地方财政长期脱离中央政府掌控。1934年下半年,因川军“六路围剿”红军惨败导致地方财政危机,地方军人被迫向南京政府求援,南京国民政府得以介入川局,实现“川政统一”。为解决财政危机,实现财政统一,南京国民政府在督促地方实现国地税分立、交还国税并裁撤苛杂的同时,同意“川财治川”,并允许田赋附征三倍“剿匪军费”、开征新税;公债方面,南京国民政府以自身财政信用为担保发行“四川善后公债”,收回原川军自行发行的公债。财政整理终结了川省财政的独立状态,在推动国家财政统一的同时缓解了地方财政危机,巩固了“川政统一”。但庞大的军政费用开支与沉重的债务负担使地方财政始终无法走上良性发展轨道,人民负担未能有效减轻。Since the early Republic of China,the local finance of Sichuan province had been out of the control of the central government for a long time.In the latter half of 1934,the disastrous defeat of the Sichuan Army in the encirclement and suppression of the Red Army lead to the local financial crisis,and the local military commanders were forced to seek the help of the Nanjing National Government.In order to solve the financial crisis and achieve the financial unification,the Nanjing National Government urged the local government to realize the separation of national and local taxes,return the national tax to the central government,and abolish harsh and miscellaneous taxes.In the meantime,it agreed to give the national tax income of Sichuan back to Sichuan province,allowed the local government to impose a 300%surtax on the land tax in the name of the Encirclement and Suppression War,and raised new taxes.In terms of public bonds,the Nanjing National Government floated a new bond named“The Rehabilitative Public Bonds of Sichuan Province”to recover the bonds issued by the Sichuan Army.The finance consolidation ended the independent status of finance of Sichuan province,alleviated the local financial crisis while promoting the unification of national finance,and consolidated the administrative unification of Sichuan.However,the local finance was still restricted by the huge military expenses and heavy debt burden,and the tax burden of local people could not be effectively relieved.

关 键 词：南京国民政府财政整理 “川政统一” 国地税分立 四川善后公债 

分 类 号：K26[历史地理—历史学]