孔祥熙理财思想再探——试析孔祥熙对“量入为出”的否定

The Second Discussion on Kong Xiangxi's Financing Thought——To Analyze His Denial of Determining Expenditure According to Revenue

孔祥熙对“量入为出”的理财原则基本上持否定态度。而其理论依据实质上就是与之相反的另一项理财原则“量出为入”。孔祥熙否定“量入为出”,既有特殊的时代背景和深刻的理论渊源,又有不得已的苦衷———军事独裁者蒋介石的掣肘。而他否定“量入为出”的后果,则是导致了经常性的赤字财政政策的出台和复杂的历史效应。

Kong Xiangxi generally denied the financial rule of determining expenditure according to revenue, whose theoretical basis is essentially the other financial rule of ＂determining revenue according to expenditure＂. Why Kong Xiangxi denied the financial rule of determining expenditure according to revenue is because of the particular times setting, deep theory origin and also of the unavoidable dilemma i. e. the handicap from Jiang Jieshi as the military dictator. What he did resulted in the policy of continuous deficit finance and the intricate historical effect.