The Evolution Of Financial Management And Revenue Structure Of Sichuan Province During The Anti-Japanese War Period(1937-1945)

The evolution of Sichuan's financial management and revenue structure during the Anti-Japanese War is the important part of the research about the history of modern Chinese economy,as well the hot point of the research.By consulting relevant documents and archives,this paper make a intensive and system research about the issue of the change of financial management and revenue structure of Sichuan province during the Anti-Japanese War,then open out the evolution rules and features of Sichuan's finance,such as the financial management trend to unity from decentralization,the type and number of fiscal tax increase,military and administrative expenditure occupy too much of fiscal expenditure,successive deficit,and so on.Through the above research,this paper come to the following conclusions: under the specific background of the War,Sichuan province enforce the formulation and implementation of financial management policy,which promoted the increase of financial tax and the expend of revenue structure to some point.The above varieties,on the one hand,make much contribution to the construction of the rear area and the support of the War.On the other hand,they bring much negative influence,like heavier tax burden and unreasonable revenue structure,to the economic construction of Sichuan province and the lives of local people.