试析抗战时期国民政府田赋征实之弊端

田赋征实政策是国民政府在抗战期间,为解决军粮民食问题而实行的战时政策。在当时全民抗战的情形下,为坚持持久作战,保证军粮的供应无缺,实行田赋征实政策,具有一定的合理性。在实行征实的过程中,由于制度与人员管理等诸多因素的制约与影响,其实际效果并不理想,弊端百出,贪污现象层出不穷。

On the Malpractices of Kuoming Government Land Tax Levy during the Anti-Japanese War

In the Sino-Japanese War period,the Kuomintang gcvernment imposed grain tax on the land. It aimed to meet the need of grains of the national armies and the civil servants. At that time, it seemed reasonable to collect the grains to resist the enemy longer. This policy guaranteed the military groops supply of food. But its actual effect was not ideal. All sorts of malpractices emerged as a result of the personnel management the government power system.