论南京国民政府对地方军阀的财政整合

Nanjing National Government' s Financial Measures for Local Warlords

南京国民政府时期,国民党派系林立,如果说军队是地方势力赖以割据的依靠的话,那么财政无疑是地方势力撑起军队的基石。地方实力派正是凭借着对地方财政独占所拥有的巨大财富,才能养私兵,称雄割据的。北洋军阀以来,中央财政大权旁落,财政管理混乱,是地方与中央分离的重要原因。南京中央政府要想彻底消灭地方割据势力,整顿国家财政金融,建立现代财政体系才是釜底抽薪之道。

In the period of the Nanjing National Government, if the Kuomintang factions were everywhere, if the army was dependent on local forces, then the financial power was undoubtedly the cornerstone of the local forces. Local power is by virtue of the local financial monopoly own - ed by the great wealth, in order to raise pri- vate soldiers, rule the reign of separatist. Since the Nor - them Warlords, the central financial power of the finan- cial management disorder is an important reason for the separation of local and central. Nanjing central government in order to completely eliminate the local separatist forces, to rectify the national financial and financial, the estab- lishm -ents of a modern financial system is drastic.