南京国民政府对国地财政关系的整合,是国家财力不断强化的过程,也是中央不断背离财政体制安排之初衷,背离原来规范化、法制化的设计,越来越注重国家机器强制性的过程。 The integration of the government of Nanjing into the financial relations between the two countries is a process of continuous strengthening of state financial resources. It is also the original intention of the Central Government to constantly deviate from the institutional arrangement of the financial system. It deviates from the originally standardized and legalized design and pays more and more attention to the compulsory process of state machinery.