A Study of Technological Development of Chinese Development of Chinese Industrial Enterprises in Modern China:with a Comparison between China and Foreign Countries

近代各国经济发展的成功经验表明，企业的科技进步从总体上看能够为人类带来幸福。因此，以它为研究对象，探明企业科技进步进程中的相关问题，成为现代的经济研究者的热衷话题。严格说来，它属于企业的技术经营史(ManagementTechniqueHistory)范畴。以第一次鸦片战争为标志，中国进入近代社会，中国近代民族工业企业的科技进步也开始了它的历史征程。十九世纪四十年代、六十年代和七十年代，近代中国分别创建了民营、官营、官督商办和官商合办等各种所有制形式的民族工业企业。其间，起科技进步龙头带动作用的是国有企业。然而从二十世纪二十年代起，高级形态的企业科技才真正在中国的所有民族工业企业中显现。这一历...The successful experiences of economic development of all countries in modern express that as a whole the science and technology progress of the enterprise can bring happiness to the human. Therefore, take it as the research object, explore the related problem in the course of enterprise’s science and technology progress, becoming a hot topic of the economic researcher in modern. Strictly speaking...学位：历史学博士院系专业：人文学院历史系_专门史学号：B20010200

中国古代财税史的概念与史实探讨

中国古代财政史、古代税收史具有交叉学科的性质,其研究方法的特点在于运用现代财政学、税收学的理论和概念,去阐述中国古代的财税史实。由于中国古人用语不纯,在古籍中见到的财政用语、税收用语多有内涵不纯、外延驳杂的情况。因此,应该在判明古人用语所指的具体财政、税收内涵的基础上,借用现代财政学、税收学的有关理论或概念,在二者之间进行必要的、适当的调整,从而做出既有现代财政学、税收学的学理依据,又比较契合中国古代财税史实的阐述。"农业税"与"田赋"就是一个很好的例子。国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式演变研究”(17ZDA175)子项目“从统收统支到财政包干:汉唐间财政体制与地方治理

The Polarization Between the Rich and the Poor during the Northern Wei Period and Its Influence

贫富差距明显是北魏一朝社会经济生活中的重要现象,造成该现象的主要原因就是北魏制度转型过程中的诸多缺陷所致,如北魏初期内重外轻的财政体系,官吏无俸禄以及太和八年班俸后的“计户给俸”制等等都导致财富分配不均、官员经商和贪污成风,从而造成社会财富高度集中,贫富差距加大,最终导致北魏社会危机。北魏的灭亡并非全面汉化,实质上是贫富差距所引起的社会危机。The Polarization between the Rich and the Poor was a severe economic problem during Northern Wei Period; this problem was mainly caused by the defects that made their presence felt in the course of the systematical transformation at that time. For instance, the then financial system preferred to pay more attention to the domestic affairs instead of the foreign business, the officials at that time were unpaid and could not afford to support their family, and the later system of payment was established on the basis of the households; all these resulted in the uneven distribution of riches, the officials’engagement in the businesses, and the prevalence of bribetaking;furthermore, the social wealth was gathered in the hands of some few, and the polarization between the rich and the poor became aggrandized, thus leading to the severe social crisis of the Northern Wei Society

A Probe into the Concepts and Historical Facts of the History of Finance and Taxation in Traditional China

陈明光，厦门大学人文学院历史系教授、博士生导师，历史学博士；何世鼎，集美大学工商管理学院副教授,历史学博士；毛蕾，厦门大学人文学院历史系副教授，历史学博士。【中文摘要】中国古代财政史、古代税收史具有交叉学科的性质，其研究方法的特点在于运用现代财政学、税收学的理论和概念，去阐述中国古代的财税史实。由于中国古人用语不纯，在古籍中见到的财政用语、税收用语多有内涵不纯、外延驳杂的情况。因此,应该在判明古人用语所指的具体财政、税收内涵的基础上，借用现代财政学、税收学的有关理论或概念，在二者之间进行必要的、适当的调整，从而做出既有现代财政学、税收学的学理依据，又比较契合中国古代财税史实的阐述。“农业税”与“田赋”就是一个很好的例子。 【Abstract】Research into the history of finance and taxation in traditional China, with its interdisciplinary nature, employs contemporary financial and tax theories or concepts to explain the historical facts of finance and taxation in traditional China. From the contemporary perspective, we always see non-standard statements in historical books. Borrowing modern theories and concepts to define its finance and tax meanings in historical books, we need to carefully balance the past and the present to ensure that the conclusion conforms to not only contemporary theories, but also historical facts. In this article ,we choose tianfu ( farm taxes) in historical books as a case in point to discuss its connotation and denotation with contemporary vocabulary ： agricultural taxes.国家社会科学基金重大项目“中国古代财政体制变革与地方治理模式演变研究”（17ZDA175)子项目“从统收统支到财政包干：汉唐间财政体制与地方治理