The Study Of Jia Shiyi's Thoughts On Finance(1912-1937)

Jia Shiyi(1887-1965)was a fiscal and financial thinker during the Republic of China.In terms of theory,he has written extensively throughout his life and has profound insights on various financial issues.In practice,he has been employed by the Beijing government since 1912 and has successively held various positions related to finance and has made achievements.Therefore,its thinking embodies the spirit of exploration combining valuable theory with practice.This article takes Jia Shiyi's fiscal finance thought as the main research object,combines Jia Shiyi 's fiscal and financial thoughts with the political and economic environment at that time,and analyzes the construction process of Jia Shiyi's fiscal finance thought,and compares the similarities and differences between his ideas and other financial finances of his contemporaries.Examine the interactions between individuals,thoughts,and times in a changing society.The whole paper is divided into four parts:The first chapter focuses on the origin of Jia Shiyi's fiscal finance ideas.Among them,Jia Shiyi's early understanding and thinking of the financial ideology of the East and the West were discussed in detail;in the second chapter,Jia Shiyi's thought on fiscal,fiscal and taxation in the country was introduced.According to the national conditions,it proposed the "Five Prerequisites for Dividing Fiscal and National Taxes in the State," and improved the implementation regulations of the "Fiscal Revenue and Expenses Act" issued by the government in 1940 from three aspects:"standards for income classification,standards for expenditure allocation,and subsidy system";The three chapters focused on Jia Shiyi's understanding of the tax reform and its participation.Including the two aspects of "tax-cutting and tax increase" and "tariff autonomy",this is also the two major contents of reforms that Nanjing National Government plans to establish a modern fiscal and taxation system after the establishment of power;Chapter IV focuses on Jia Shiyi's financial thinking.It believes that finance is the hub of finance and the livelihood of the people,and the currency system is in fact dimensional.Therefore,He advocated the improvement of the banking and monetary system.In addition,the chapter also discussed the relationship between Jia Shiyi's consolidation of financial bonds and what he considered as public debt and finance.Generally speaking,Jia Shiyi,as a thinker of fiscal and finance during the Republic of China,his thought blended with traditional Chinese fiscal thoughts and modern western financial ideas,which is basically in line with the national conditions,and is an important part of the modernization of modern Chinese financial ideas.