蔡元培佚文《顾澄<筹办烟酒公卖之经历>序》考释

Examination on CAI Yuanpei's Lost Article The Preface to Gu Cheng's The Experience of Preparation for the Tobacco and Alcohol Monopoly

以蔡元培佚文《顾澄<筹办烟酒公卖之经历>序》文献为背景,依据胡适、鲁迅等人的记载,粗略考证顾澄的生平和交游,阐释蔡元培《序》产生的思想背景和真实性,剖析顾澄在中国近代烟酒税收制度的理论建构中的实践努力,释读蔡元培此《序》所蕴含的财经思想。

Cai Yuanpei＇s lost article The Preface to Gu Cheng＇s The Experience of Preparation for the Tobacco and Alcohol Monopoly, which is an important document worth of detailed study, was analyzed in this paper. In order to give a precise study of this article,it explored Gu Cheng＇s life and his friend circle at first depending on descriptions of Hu Shi, Lu Xun, and some other people. Then from Gu Cheng＇s life experience, it illustrated the ideological background of Cai＇s article The Preface and its authenticity. Finally, it analyzed the efforts that Gu Cheng has contributed to the theoretical and practical construction of tobacco ＆ alcohol tax system in modem China,as well as the financial thought implied in Cai＇s article The Preface.