Salt Management System Of The Republic Of China (1912-1937)

In modern society, everyone must eat salt items, not only related to people's livelihood, the salt tax has also become associated with the government to obtain an important source of revenue, in state revenue, the salt tax revenue after the land tax revenue, rulers of great importance as a tax. In order to better ensure the collection of Salt and salt supply is bound to implement the corresponding salt administration, but many Chinese salt, salt is rich in resources, regional and salt consumption, ranging from the distance, Salt management is necessary to ensure the Barrens there are edible salt, but also to ensure adequate revenue, so let the management of modern China's stable and orderly operation of salt is not an easy thing.Many people criticize the modern Chinese salt administration, The reason for this is not only the regulatory agencies as salt production, transportation, sale, smuggling, taxation, etc. problems. Deeper reason is that officials never considered modern salt administration for the benefit of people in a way. The idea with the original purpose of salt administration clashed, it will inevitably lead to salt administration, and there are many shortcomings. For the short-term purposes, especially in the case of modem political turmoil, in order to enrich the state finances, there is bound to collect money for the purpose of officials and businessmen with monopoly marketing system and the lead bank system and other business package to buy. Government has recognized this problem, from the Qing dynasty, in his later years until Xuantong period, the government had numerous salt administrations on the reforms, which are mostly limited success, not fundamentally solve the problem.After the Revolution, the Beijing government and established a group of foreign banks as collateral to borrow the salt tax. Under the loan agreement and the establishment of the audit of the salt, Salt audit established, by virtue of a special status organization complete control of the Beijing administration of salt administration. Many heated salt changes the audit in accordance with the intentions salt. Especially in Dingen in power, he managed according to their own salt in India's experience in China launched a large-scale reform. The reform of the previous generation but not many people want to do. This time the reform is very important to the history of Chinese salt a turning point in the modernization of Chinese salt administration to begin. To the Nanjing National Government, Salt audit terms of reference of the name have a relatively large expansion, but the country's Ministry of Finance Salt Management serious subject, and many major policies to make a decision by the Ministry of Finance, Audit of the Salt no longer like before, play a big influence. Until the 1937audit to Salt Administration, the National Explorer salt, thus, the end of the Salt audit its mission.In this paper, the salt core audit services to examine the status of the Republic of the salt administration, the establishment of the audit from the salt to the end of this period, the salt works salt audit of the management of moderm China's contribution, and China salt modern management methods on how to transition, in the process of transforming the old and new forces in the middle of the struggle and compromise, the advanced concepts of conflict with China's reality. In this paper, the audit of the salt of the Republic of salt as the core management of the progress and shortcomings, and dig this one of the reasons.