民国地方财政史研究的若干思考

Reflections on the Study of Local Finance History in the Republic of China

关于民国时期地方财政史研究,学术界已有不少成果,通过梳理民国地方财政史研究并有几点思考,可以为学术界研究民国地方财政史提供点滴参考。首先,针对学术界争论的民国时期地方独立财政是否存在的问题,应该在中央集权与分权的背景下,分阶段、多角度并结合各时期财政体制变化进行探讨。其次,对于地方财政史理论体系的构建,应该在借鉴国外的成熟理论背景下,建立符合我国实际情况的财政模型,逐步建立中国地方财政史研究理论体系。最后,民国地方财政史需从多个维度进行研究,把握问题意识,更好地为当前社会主义市场经济服务。

There have been a lot of academic achievements in the research on the history of local finance in the republic of China.By sorting out the research on the history of local finance in the republic of China and giving some thoughts,it can provide a bit of reference for the academic research on the history of local finance in the republic of China.First of all,in view of the academic debate on the existence,of independent local finance in the republic of China period,we should discuss the changes in the financial system in stages and from multiple perspectives in the context of centralization and decentralization.Secondly,for the construction of the theoretical system of local financial history,we should learn from the mature theoretical background of foreign countries,establish, the financial model in line with China's actual situation,and gradually establish the theoretical system of Chinese local financial history research.Finally,the history of local finance in the republic of China should be studied from multiple dimensions to grasp the problem consciousness and better serve the current socialist market economy.