摘要
田赋征实是抗战时期国民政府采取的一项重要财政经济制度,也是国民政府实施的一项较为成功的制度。在该制度实施过程中,国民政府中央与地方、中央各部以及政府与粮户之间,都存在着一定的矛盾和分歧,各个利益集团都在追求自身利益的最大化。难能可贵的是,在中华民族的特殊时期,各方在追求各自利益最大化的同时,又作出一定程度的让步,最终在各自之间达到了一种均衡,这种均衡是推动田赋征实实施成功的动力,也是中国抗战取得胜利的条件之一。
Farm tax levied in kind was an important fiscal and economic system implemented by the National Government during the period of the Anti-Japanese War and it turned out to be a relatively successful policy.In the process of implementing the system, various interest groups, including the central government, the local government, ministries of the central government, and farmers, were in conflict and competed with one another to maximize their respective interests. Fortunately, in the special period of national crisis, while maximizing their own interests, all parties arrived at a compromise to balance their interests, which promoted the successful implementation of the farm tax levied in kind and provided the necessary resources needed by the war against Japanese invasion.
出处
《南京师大学报（社会科学版）》
CSSCI
北大核心
2009年第6期49-54,共6页
Journal of Nanjing Normal University(Social Science Edition)
基金
陕西省教育厅专项科研项目(09JK009)
关键词
抗战时期
国民政府
田赋征实
粮政
Anti-Japanese War
the National Government
farm tax levied in kind
food policy
