清末民初宁绍地区县自治财政的结构与运行

Structure and Operation of Financial Autonomy in Ningbo and Shaoxing in the Late Qing dynasty and the Early Years of the Republic of China

随着清末民初县自治的推行,在国家财政之外逐渐形成了独立的县自治财政,其收支有法律法规的严格规定。收入主要是县税、公款公产收益与杂捐税等,支出主要是教育费、警察费、慈善费、实业费等。在运行中,自治经费支出实行的分权制衡原则使县自治经费得到了良好监管。预算决算制度的建立、财政的公开使县自治财政的收支比较透明。县自治财政已具有近代财政的特点。

With the implementation of county autonomy in the late Qing dynasty and the early years of Republic of China, county financial autonomous system was established with strict rules conforming to the laws and regulations. The income came mainly from county tax, revenue of public money and public property, and other levies. The main expenditure was spent on education, social security, charity and industrial development. In operation, the principle of separation of powers ensured that the funds were under proper supervision and regulation. The establishment of the budget and final accounts system and publication of government spending made the income and expenditure transparent to the public. County autonomy finance already has the character of modern finance.