摘要
财政与政治体制是国家治理体系中最重要内容,财政体制为基础与支柱,政治体制是核心,财政体制要充分发挥效力,必须要有相应的政治体制保证。财政民主分权制与政治一党专制及个人专权体制相结合构成了南京国民政府前期国家治理的基础性制度,但二者存在明显冲突:中央多集中财权而事权多分于地方、派系政治使财政系统深受其害、政治干预损害财政独立性与专业性及联综体制效力,因而导致地方财权与事权不匹配,地方治理失控,苛捐杂税盛行,以及联综体制无法发挥效力,军务费支出浩大,严重损害财政体制,出现劣质国家治理,最终危及国民政府的政治统治。
The fiscal and political system is the most important content in the state governance system, in which the financial system is the foundation and the pillar and the political system is the core. Therefore, the financial system must be matched and guaranteed by the proper political system if it is fully effective. The combination of the democratic-decentralized fiscal system and the political system of one-party, personal dictatorship constituted the basic system of the state governance of Nanjing National Government in the early period, but there was a clear conflict between the two: the central government had more financial power and the more public affairs administration was more arranged to the local with the less financial power, factional politics harmed the financial system deeply, political interference impaired the financial independence and professionalism, and effectiveness of the joint system. Thus, they resulted in a mismatch between the financial power and the affairs administration of the local government, the losing of the local governance, the prevalence of the exorbitant taxes and miscellaneous levies, the ineffectiveness of the joint system and the huge military expenditures, ultimately causing the inferior quality of state governance and endangering the rule of the National Government.
作者
焦建华
JIAO Jian-hua(School of Economics, Xiamen University, Xiamen Fujian 361005, China)
出处
《安徽师范大学学报（社会科学版）》
CSSCI
北大核心
2019年第3期52-58,共7页
Journal of Anhui Normal University(Hum.&Soc.Sci.)
基金
国家社会科学基金重大项目(16ZDA131)
关键词
财政体制
政治体制
冲突
国家治理
financial system
political system
conflict
stategovernance
