集权与分权:清末民初热河地区财政体制改革历程  

Centralization and Decentralization:The Reform Process of Financial System in the Rehe Region during the Late Qing Dynasty and Early Republic of China

作　　者：苏艳博 SU Yanbo

机构地区：[1]内蒙古大学历史与旅游文化学院,内蒙古呼和浩特010021

出　　处：《西部蒙古论坛》2025年第1期72-81,127,共11页Journal of the Western Mongolian Studies

摘　　要：热河地区财政体制改革经历了两个阶段:清末新政时期热河地区财政机构、税收制度改革并建立预算制度;民国初年热河地区国地税之划分,设置财政分厅及专款制度的落实,标志热河地区财政体制初步完成与全国其他省份一体化。中央政府的财政集权政策在热河地区财政体制改革的历程中占据主导,而财政自给困难是热河地区于中央财政集权下获得事权与财权分权的主要原因。The reform of the financial system in the Rehe region went through two stages:during the New Poli⁃cies period of the late Qing Dynasty,there was a tendency to being aligned with other regions in the re⁃form of the financial institutions,tax system,and establishment of the budget system in the Rehe region;In the early years of the Republic of China,the division of national and local taxes in the Rehe region,to⁃gether with the establishment of financial sub departments and the implementation of a special fund sys⁃tem,marked the initial alignment of the financial system in the Rehe region with other provinces.The centralized fiscal policy of the central government dominated the process of system reform the fiscal sys⁃tem in the Rehe region,and the difficulty of fiscal self-sufficiency was the main reason for the Rehe re⁃gion to obtain power and financial decentralization under the centralized fiscal policy.

关 键 词：清末民初 热河地区 财政体制 一体化 

分 类 号：K25[历史地理—历史学] F812.2[历史地理—中国史]