伪满财政的畸变——兼论伪满政府对乡村经济的脆弱控制

On the Malformation of the Finance of Puppet Manchuguo Government with Further Discussing its Weak Control over the Rural Economy

本文以伪满统治时期地方财政体制的变迁为切入点,探讨其对乡村社会经济的脆弱控制。伪满政权具有殖民化和法西斯军备化二重特性,因而其财政政策始终呈现出高度中央集权化特征,地方财政体系缺乏自主性,且规模比率严重失衡,不依靠中央财政的大量补助金就无法维持。在这一背景下,伪满政府通过街村制向农村基层社会进行行政扩张,而地方财政体系却无法支撑上述行政扩张。为了改变这一状况,伪满当局试图通过建立“国民邻保组织”的方式,将两个原中央直属部门与基层政府强行捆绑嫁接,以提高其基层政府的行政能力,但是这一做法却带来了行政业务数量的激增。结果,伪满政府始终无力改变其乡村基层组织行政控制脆弱的困境。

The weak control of puppet Manchuguo government over the rural society and economy is discussed in this paper, mainly focusing on the change of the local financial system during the period of puppet Manchuguo. Puppet Manchuguo government had a duality of colonization and fascist militarization, which resulted in the following characteristics: its financial policies were highly centralization from beginning to end, its local financial system lacked independence and was heavily imbalance in scale, so it could not be maintained without lots of subsidiaries from the central finance. Under the circumstances, puppet Manchuguo government carried out administrative expansion into rural grassroots society by means of “street and village system”, while itslocal financial system could not support the above-mentioned administrative expansion. In order to change the situation and raise the administrative capacity of local grassroots government, so-called “National Neighbor Supervision Organization” was established bygraftingcompulsorily two departments directly under the central government on local grassroots government, but the measure resulted in a sharp increase of administrative tasks. Eventually, puppet Manchuguo government could not escape from the difficult situation of its weak administrative control over rural grassroots units.