摘要
1949—1966年,伴随专区专署的性质(地位)虚一实一虚的变化,河北省专区专署的“财政”也相应发生了变化。1949~1957年为财务时期,经费支出以工作人员的薪资、公务费为主体,经费收入形式包括省政府的坐支、返还、统一汇拨、现金专款补助等。1958~1966年为财政时期,专区专署具有与其他地方政府相同的收支结构。专区专署财务、财政的变化体现了中国财政管理体制由高度集权型逐步向统一领导、分级管理的放权型转变的过程,折射出国家主导型现代化模式的形成过程及其利弊。
In 1949 ~ 1966 with the nature(position)changes of subprovincial administrative region and prefectural commissioner's office,its 'public finance' was changed accordingly.The period of 1949~1957 was financial affairs period,expenditure spending was mainly staff salaries and official fees and expenditure income forms included provincial government's direct cash payment,give back payment,unified remittance,cash earmarked grants and so on.The period of 1958~1966 was pubhc finance period,subprovincial administrative region and prefectural commissioner's office had the same revenue and expenditure with other local governments.The change of subprovincial administrative region and prefectural commissioner's office reflected the change process of China's public finance management system from highly-centralized model to the decentralization model of unified leadership and decentralized management,which reflected the formation process of state-led modem model and its pros and cons.
出处
《当代中国史研究》
CSSCI
北大核心
2014年第2期95-103,127-128,共9页
Contemporary China History Studies
基金
国家社科基金项目<近现代管县派出政府制度研究(1932~2002年)>(13BZS104)的阶段性成果之一
关键词
河北省
专区专署
财务
财政
Hebei province
subprovincial administrative region and prefectural commissioner's office
financial affairs public finance