Rural Governance In Transition County Fiscal Studies (1928-1937)

Taking Hebei province as the centre, this paper centralizes on observing mutually-moving on the transformation of rural governance and county finance in the curse of Nanjing Kuomin Government, in order to revealing the factor of county finance about why the transformation of rural governance in the course of Nanjing kuomin government didn't succeed.Chapter one focuses on analyzing the features and motive of the transformation of rural governance and what it asked for county finance in the course of Nanjing Kuomin Government on the basis of reviewing the relationship between the transformation of rural governance and evolution of county finance from Later Qing to Beiyang Period.From Later Qing to Beiyang Period, the functions on governing rural areas of county government enlarged step by step. The education, police services and industry in the county evolved step by step, too. In need of transformation of rural governance, county finance went through a course in which county finance emerged and enlarged step by step. The finance of county level which set against the finance of province and the center had formed. In period of Nanjing Kuomin government, the functions on governing rural areas of county government further strengthened. At the same time, Qu-xiang system and the project on autonomy in rural areas were carried out. It put forward more requirement for the revenue, expenditure and management of county finance to carrying out these new measures of transformation of rural governance.Chapter two focuses on inspecting mutually-moving between county expenditure and transformation of rural governance in period of Nanjing Kuomin government, and emphasizes on the restriction from deficient-rise of county expenditure to transformation of rural governance.Because Nanjing Kuomin government carried out new measures of rural governance, county expenditure increased about 100% suddenly. The burden of county finance was made large heavier, and the structure of county expenditure was changed. But county expenditure which had increased was still in a condition of deficient-rise. The increased payment was only enough to pay for the new office workers which led to the result that the county government didn't have enough money to pay for its work, and all kinds of measures of transformation of rural governance became a mere formality because of lacking funds.Chapter three focuses on inspecting deficient-rise of county income that led to deficient-rise of county expenditure, and emphasizes on inspecting the factors which gave rise to deficient-rise of county income.The deficient-rise of county expenditure was caused by deficient-rise of county income, and the deficient-rise state of the later was more serious than that of the former. The factors which led to the deficient-rise of county income included unreasonable arrangement of tax system, the county income structure that took surtaxes of province tax category as main income, the seeking private gain at public expense in tax collection and management, and unreasonable peasant burden.Chapter four inspects the management system reform in county finance of Nanjing Kuomin government, which included reforming organization of county finance, breaking special-fund system, setting up budgetary system, and establishing control system. These...