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试论南京国民政府财政管理体制改革之得失
Authors
焦建华
Publication date
15 January 2018
Publisher
Abstract
通过效仿欧美先进国家,南京国民政府建立了一套新的财政管理体制,按照分权和制衡原则,实行主计、审计、收支和出纳保管的联立综合,使各部之间权力相互牵制与制衡,保持财政体制的有序运转。国民政府的财政管理体制是鸦片战争以来财政体制转型的成果,也是中国财政现代化的重要成就之一。不过,由于国民政府机构重叠,派系政治盛行,以及内部权力倾轧,尤其是国民政府为个人专权体制,这套先进的财政管理体制并未能充分发挥效力。中央高校基本科研经费项目“财政分权与现代国家建构:南京国民政府时期国地财政体制研究”(20720151032);;国家重大社科基金项目“近代中国工商税收研究”(16ZDA131)阶段成
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Last time updated on 10/06/2020