Study Of The County Finance In Henan Province During Nanjing National Government (1927-1937)

From 1927 to 1937, it is the most important period on the founding of all kinds of systems construction of Nanjing National Government. In this period, the construction of county financial system had made great achievements. At the time of the beginning of Nanjing National Government in 1927, the Board of Public Fund was the county financial institution. Because there were many disadvantages on the Board of Public Fund, in order to get rid of these disadvantages and establish a modern financial system, Nanjing National Government had made a lot of efforts, after Nanjing National Government had held two meetings to discuss the national financial system in 1928 and 1934, the county financial institutions had been reformed, and the county financial institutions had gone through the Local Financial Bureau, Financial Bureau, the Financial Bureau, the Second Division of the County Government and the County Finance Committee. Finally, the county government had formed a co-management system by the Second Division, the Collection Agency, the County Government Cash Warehouse and the County Financial Committee in 1935. The Second Division of County Government was responsible for the overall work of the county government finance, the County Collection Agency was in charge of collecting the provincial financial fund and the county financial fund, the County Government Cash Warehouse was responsible for the protection and management of the provincial financial fund and the county financial fund, the County Finance Committee was mainly responsible for drawing up the County financial budget and scrutiny the expenditure of the county financial fund. The financial system of Nanjing National Government turned from two level financial systems with national finance and local finance to three level financial systems with national finance, provincial finance and county finance. Independent status of the county finance had been established. Since then, Chinese financial system had been established.On the beginning of Nanjing National Government, the county governments liked to take the passive attitude to drawing up the county financial budget because of the impact of the war, lack of the financial knowledge and neglect the county financial budget, so the county financial budget hadn't set up. After the departments of Nanjing national government's hard work, county financial budget in Henan Province had started to compile from 1930.At the beginning of Nanjing National Government, the county financial revenue and the county financial expenditure had confused in Henan Province. Mainly of the county financial revenue were variety of all kinds of additions, and most of the county financial expenditure had been on the administrative costs. In 1935, Nanjing National Government promulgated "the Law on Revenue and Expenditure System", the county financial revenue and expenditure had been collated. The scope of revenue and expenditure about the county level finance, the national finance and the provincial finance had a clear division. The county government in accordance with the approved budget and strict requirements of provincial finance the implementation of county financial revenue and expenditure gradually standardized in Henan province. About the county financial expenditure, the most prominent is the establishment of an internal monitoring system, and county Finance Committee responsible for the audit of financial expenditure the county affairs of the county level to strengthen the management of financial fund and ensure that the legitimate expenditure.In short, it is a decade for the full development of county finance from 1927 to 1937. Since then, the county finance has played an important role on the grass roots political power of Nanjing National Government, and strengthened the stability political power of Nanjing National Government.