民国时期财政改革的理论与实践之辨

Theory and Practice of Finance Reform in Republic of China Period

民国财政学理论以及财政改革虽然是以现代化为指向的,但却最终演变成两个不同结果。民国政府在现代化的时代浪潮中,自觉或不自觉地在财政领域采取了一系列变革创新的改革措施,由此为财政学理论提供了现实土壤。民国财政理论在借鉴西方财政学并进行理论演化的过程中,丰富了财政学内容,也汲取了西方财政学优秀的如民主、法制等现代化内涵,反过来又对财政实践产生不同程度的影响。但是针对财政改革所设计的现代化制度、机制在具体的实践运行中发生了严重变异,财政改革徒有其表,最终导致民国政府财政陷入困境直至崩溃,与民国财政理论的关系从交织走向分流。

The theory and practice of finance reform during Republic of China period had always been directed by modernization,it finally evolved into two different results.The government takes a series reform practice during the modernization age,provided foundation for finance theory.While learning and referring to western finance theory,the finance theory during Republic of China learned such good ones as democracy,legalization,enriched its finance theory,and these affect government finance practices.But the system designed for practices has changed a lot during the implementation period,the practice only follows the surfaces.These led to the difficulty even the collapse of government public finance,the practice integrated with the theory first but finally divided.