摘要
抗战时期,新桂系主政安徽,以皖西立煌为核心,以安徽国统区为主体,建立大别山敌后根据地。在险恶的战时环境下,为解决基层财政危机,维系基层政权运行,新桂系借鉴治理广西经验,利用乡村公共资源和强制义务劳动方式,在安徽国统区推行乡镇造产运动,希冀通过公共造产增加基层财政收入,抑制非法摊派现象,克服日益严重的乡村危机,巩固大别山敌后根据地。安徽乡镇造产虽增加了基层财政收入,在一定程度上缓解了基层财政压力,但以行政命令方式强制推行公共造产,违背了民众意愿和经济发展规律,出现"指公为私""指无为有""摊派收益"等不良现象,导致制度改革的初衷与制度实践的结果相背离,无法根本解决基层财政危机问题。
During the Anti-Japanese War, the New Guangxi clique that was ruling Anhui Province, founded the Dabie Mountain anti-Japanese base area. In the severe wartime environment, the New Guangxi clique, learning from their experiences in governing Guangxi, implemented the policy of township production in the Kuomintang-controlled areas of Anhui in order to resolve the financial crisis at the grass root level and to maintain the operation of grass-roots regime. By utilizing public resources and compulsory labour, the New Guangxi clique hoped the township production could increase the local fiscal revenue, and to restrain illegal apportion, and consolidate the Dabie Mountain base area. However, despite the increase in the income of township fiscal revenue, the compulsory implementation of township production violated people's free will and the law of economic growth. Therefore the reform deviated from its initial goal in practice failing to solve the grass root financial crisis.
出处
《西南石油大学学报（社会科学版）》
2017年第6期36-41,共6页
Journal of Southwest Petroleum University(Social Sciences Edition)
基金
国家社科基金项目"抗战时期大别山敌后根据地研究"(16BZS075)
关键词
安徽
国统区
新桂系
乡镇造产
基层财政
Anhui Province
Kuomintang-controlled areas
the new Guangxi clique
township production
grass root finance
