南京国民政府时期社会保障资金管理研究(1927—1937)

Elementary Study on the Management of Social Security Fund of National Government of Nanjing(1927-1937)

南京国民政府时期灾荒频繁,给广大民众带来深重的灾难。政府为了救灾,向国内外筹集了大量的资金。为了保管这些资金,政府设立专门机构,制定严格管理制度,并对资金收支情况进行监督,可是社会保障资金流失仍然非常严重。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制裁,监督机构不能发挥应有的作用,政府职能薄弱,大小官吏大肆贪污,社会保障资金严重流失。

During the period of Nanjing national government calamity frequent,to the vast number of people brought heavy disaster.The government in order to provide disaster relief,both at home and abroad to raise a lot of money.In order to keep these funds,the government set up a special agency,strict management system,and the financial income and expenditure to carry out supervision of social security funds,but the loss of social security funds is still very serious.The reason is that the government ＇s dictatorship,the privileged class could easily earn a Social Security funds without any sanctions,and supervising mechanism can not play its due role,functions of the government is weak,resulting in the size of the big official corruption,a serious loss of social security funds.