Research On Detached ZhuJi In The Period Of The Nanjing National Government

Detached Zhuji System is a "innovation" in the China’s budget system during the period of the Nanjing National Government. In the form of "liaison organization", the system is a combination of budget, accounting and statistics system. It is a transactional organ which belongs to the national government and has a status of "detachment". It is the system which has realized the zero breakthrough in China’s modern budget. Detached Zhuji System is put forward and promoted by a transcendent scholar Wei Ting-sheng in the period of Nanjing National Government. It’s the great achievement for the system to combine the western economic theories with China’s reality which includes abundant theories and practical value. It plays an important role in promoting the establishment of budget system of Republican government. Some characteristics of Detached Zhuji System still have enlightenment and reference value in nowadays’ budget system perfect.This paper, through organizing and generalizing material, point out the social background of Detached Zhuji System is economic order chaos, political instability and serious corruption in the early of the republic of China. The establishment of Detached Zhuji System is affected by Fiscal decentralization thought rise in the world and unique Five-Right political context of Nanjing National Government. This article, according to research on the the specific function settings of Detached Zhuji System and the argument of Detached Zhuji System in the different period of Nanjing National Government, views to have a more comprehensive preliminary understanding of Detached Zhuji System and have a certain reference significance of the improvements on the current budget system.