论南京国民政府时期社会保障资金监督与流失(1927—1937年)

A Study on Supervision and Loss of Social Security Funds during the Rule of Nanjing National Government(1927—1937)

南京国民政府时期灾荒频繁,给广大民众带来沉重的灾难。政府为了救灾,向国内外筹集了大量的资金。为了保障资金安全,政府通过部门内部监督、社会监督等方式对资金收支情况进行监督,可是社会保障资金流失仍然很严重。其原因是政府的专制独裁。特权阶层可以从容地套取社会保障资金而不受任何的制裁,监督机构不能发挥应有的作用,政府职能薄弱,致使大小官吏大肆贪污,社会保障资金严重流失。

During the rule of Nanjing National Government,people in general suffer a great deal as the result of frequent calamities.The government collects a large amount of money both at home and abroad so as to relieve the disasters.In order to safeguard the security of funds,it monitors income expenditure through internal department supervision,social supervision and other means as well.In spite of that,the loss of social security funds is very serious.The reason might be the government＇s dictatorship.The privileged class could easily obtain social security funds without any sanctions.Supervisory departments can not play its due role and functions of the government prove to be weak,resulting in corruption of officials of all ranks and serious loss of social security funds.