国民政府的公库制度建设与财政资金管理(1936—1945)

Construction of the Treasury System of the National Government and Financial Fund Management(1936-1945)

历来财政资金管理中,国库建设至为关键。南京国民政府前期,金库制度呈紊乱状态。抗战全面爆发后,国民政府加快推进国库制度变革,颁布《公库法》及施行细则,同步构建现代意义上的公库体制。在中央层面,公库法令不断充实,国库行政日趋加强,国库网年有推广,各项国库业务逐步开展。在地方基层,初以省库建设为重点,至1941年6月全国财政改制后,省库一律撤销,县库建设成为重点。公库制度强调集中管控财政资金,有利于遏制贪污舞弊,改善财务行政。其核心在于统一政府财力,但因环境窒碍、手续紧严、吏治腐弊和辗转讹传,财政资金管理仍显混乱,公库制度建设与财政资金管理之间存在诸多隐性漏洞。

Treasury construction has always been the key to managing financial funds.In the early days of the Nanjing National Government,the vault system was in a state of disorder.After the outbreak of the War of Resistance Against Japan,the National Government accelerated the reform of the treasury system,promulgated the Public Treasury Law and the detailed rules,and simultaneously established a modern public treasury system.In term of the central government,the public treasury laws have been continuously improved,the treasury administration has been strengthened,the treasury network has been promoted year by year,and various treasury services have been gradually developed.In term of the local government,the focus was transformed from the construction of provincial treasurieince to county treasury construction,since the national financial reform in June 1941.The treasury system emphasizes the centralized control of financial funds,which is conducive to curbing corruption and improving financial administration.The core of the public treasury system is to unify the government's financial resources.However,due to environmental obstruction,strict procedures,corruption of officials,and rumors,the management of financial funds remains chaotic.There are many hidden loopholes between the construction of the public treasury system and the management of financial funds.