| 论北洋时期的地方财政 |
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| 引用本文： | 段艳. 论北洋时期的地方财政[J]. 玉林师范学院学报, 2006, 27(1): 109-115 |
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| 作者姓名： | 段艳 |
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| 作者单位： | 玉林师范学院,政法系,广西,玉林,537000 |
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| 摘 要： | 北洋时期的地方财政严重入不敷出,财政支出比例严重失衡。各地方政府通过加税增收和大举内外债以及任意截留中央税款等手段,企图巩固一方割据势力,导致了全国财政一片混乱,并造成全国百姓不堪重负的局面。
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| 关 键 词： | 北洋时期 地方财政 财政机关 财政收支 |
| 文章编号： | 1004-4671(2006)01-0109-07 |
| 收稿时间： | 2005-10-09 |
| 修稿时间： | 2005-10-09 |
On the Local Finance during the Period of the Governments of the Northern Warlords |
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| DUAN Yan. On the Local Finance during the Period of the Governments of the Northern Warlords[J]. Journal of Yulin Teachers College, 2006, 27(1): 109-115 |
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| Authors: | DUAN Yan |
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| Abstract: | During the period of the Governments of the Northern Warlords(1912-1927),the local finance was unable to make ends meet. Its expenditure was out-of-balance seriously in proportion.Through such means as adding taxes, raising an increase of internal and external debt on a large scale , and retaining the central taxes ,etc. every local government attempted to consolidate one party and set up the force. However, they made national finances confused, and caused national common people to await their doom because of the heavy loads. |
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| Keywords: | during the period of the Governments of the Northern Warlords (1912- 1927) local finance financial organization financial revenue and expenditure |
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