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在贵州军阀统治时间。贵州财政的基本特征是收不敷支、管理混乱。造成这种状况的原因,在于贵州军阀大肆扩军,不断参加军阀战争,致使军费开支扶摇直上,远远超出了省财政的负担能力。而贵州落后的经济又严重地制约了财政收入的增长,贵州军阀虽以开禁鸦片、征收鸦片税,以及滥发纸币、债券,强行借款等方法拼命敛财,也未能改变入不敷出的境况。这一时期省内政权的频繁更迭,当政军阀的予取予求,大小官吏的贪污中饱,以及时常出现的军阀割据,又使贵州财政在管理上混乱不堪。虽然在这一时期也曾有个别执政者。对贵州财政进行过整顿,并取得过一些成效,但并未在根本上改变收不敷支、管理混乱的基本特征。从这一时期的全过程看,贵州财政经历了一个由危机趋向好转又陷入危机,再度好转向仍陷入危机的发展过程。这中间,财政危机是长期的、根本性的,而财政状况好转仅是暂时的、枝节性的。
Warlord time in Guizhou. The basic characteristic of Guizhou’s finance is that it does not pay enough to manage the chaos. The reason for this situation is that the warlords in Guizhou wantonly expanded their military forces and continuously participated in the warlord war, causing their military expenditures to skyrocket, far beyond the affordability of the provincial finance. Guizhou’s underdeveloped economy severely constrained the growth of fiscal revenue. Guizhou warlords, despite opium opium, opium taxation and excessive issuance of banknotes, bonds and forced loans, failed to change the situation of overrun. During this period, the frequent changes of the political power in the province, the preferential treatment of the warlords, the full corruption of the officials in large and small scales, and the frequent separatism of warlords caused the chaotic financial management in Guizhou. Although there were individual governors during this period. The consolidation of Guizhou’s fiscal revenue has yielded some results, but it has not fundamentally changed the basic characteristics of confiscating the deficit and managing chaos. Judging from the whole process of this period, Guizhou’s treasury experienced a course of development that has been getting better from crisis to crisis and turning to crisis again. In the middle, the fiscal crisis is long-term and fundamental, while the improvement in fiscal conditions is only temporary and partial.