Studies On Fiscal System Of Hunan Province In The Period Of Modern

Since its entry into modern times,Hunan has long been in a dilemma of economic dysfunction,political turmoil,and social unrest.It is dependent on the rugged local finances.The establishment of the Hunan Army in the late Qing Dynasty promoted the germination of Hunan ’s local finances.A series of financial constructions in the Beiyang period summed up the experience and lessons.After the Nanjing National Government divided the country ’s revenue and expenditure,the provincial government had independent local financial resources and began to build its own province.China ’ s financial management organization implements a modern financial system reform.Although there are many defects in the system construction during this period,the implementation is also far from the idea of ??the Three People ’s Principles,and eventually ended because of the outbreak of war,but these attempts are still important.The significance of progress has taken an important step in the process of modernizing the financial system in Hunan.This article first explains the reasons for selecting the topic,and reviews and summarizes the relevant historical data and research results of the modern Hunan financial system.On this basis,it clarifies the research value and significance of this article,and outlines the research ideas and basic content of the article.The first chapter outlines the germination and development of the local finance of Hunan Province since modern times,including the rise of the Hunan Army and the institutionalization of the Lijin,the collapse of the centralized financial system and the downward movement of financial power.The financial difficulties faced by the Hunan Provincial Government during the Beiyang period And try to balance revenue and expenditure.After the outbreak of the Taiping Heavenly Kingdom Movement,the commander-in-chief of the Hunan Army and the local governor gradually grew and mastered the real power of the local army.At the same time,the germination of "local finance" appeared.The idea and attempt to divide the country’s revenue and expenditure first appeared in the Beiyang period,but at this time the central government was weak and the warlords were divided.The so-called tax-sharing system could only be formalized until the outbreak of the Northern Expedition,which was not implemented.Chapter 2 classifies and analyzes the composition of the first-level fiscal revenue and expenditure of Hunan Province from the perspective of the division of national revenue and expenditure,mainly discussing the formation and development of national tax,the formation and cancellation of provincial tax share,the emergence of the county tax system and the third level The pros and cons of the fiscal system.The Nanjing National Government,under the banner of the Three People’s Principles,came into power and systematically divided the country’s revenue and expenditure.However,due to political and security considerations,the central government has always refused to delegate too much financial power.Said to serve the construction of public finance,it is better to say that it is a new type of centralized means under the modern coat.In addition,the national income and expenditure system does not clearly stipulate the division of provinces.As a result,the Hunan provincial government has an overwhelming political advantage and economic domination of local financial power,but the grass-roots government with complicated affairs has not The corresponding administrative financial resources can only rely on the additional tax to balance the revenue and expenditure.The situation of "financial power is moved up and the power of administration is reduced" not only does not benefit the construction of public finances,but also exacerbates the proliferation of additional taxes and miscellaneous taxes,thereby destroying the stability of grassroots society.Damage the legitimacy and credibility of the government.Chapter 3 analyzes the achievements and effects of the construction of the financial system of Hunan Province.Before the outbreak of the Anti-Japanese War,most areas of Hunan Province were within the effective control of the Nanjing National Government.Under the background of political stability and economic development,the four major The integrated comprehensive system and the transcendental accounting system have been operating steadily,and the budget and final accounts system has also been established in an orderly manner.During this period,the provincial financial system has been continuously improved,and the scale of revenue and expenditure has also expanded.Until the outbreak of the Anti-Japanese War,in order to meet the needs of wartime,the provincial government made corresponding adjustments to the financial system.The monopoly and expansion of the levy further enhanced the financial predatory nature.After the war,the hard-working“modern” financial system was established along with the Kuomintang on the mainland.The end of the rule collapsed.Therefore,the conclusion of this article is that in modern times,especially in the first ten years of the Nanjing National Government,the Hunan provincial government has made a lot of achievements in the field of financial system construction,the fiscal revenue and expenditure system has continued to improve and be reasonable,and the scale of fiscal revenue and expenditure has expanded.Certain areas of local construction have achieved a certain degree of modernization.But in terms of specific implementation,the financial system of the Nanjing National Government period is very similar to that of the Beiyang period.Behind the balance of revenue and expenditure is the endless plunder of the people.The risk ability is low,and the fiscal system has a strong non-public nature.