北洋政府财政预算数据辨析

An Analysis on the Budget Data of the Northern Warlords Government of China

考察民国前期财政最常用的史料之一是国家预算表册。有些学者在运用这些资料时,或认为一年度只有一部预算,将同年度不同版本的预算混为一谈,或将国家预算视为全国各级政府的总预算或中央政府预算。民国前期的财政体制有其特定范围,研究民国前期财政必须要知道国家预算的形成过程,在当时制度环境中解读这些数据,才能比较准确地接近事实。

One of the most common historical materials used to investigate the early finance of the Republic of China is the national budget schedule.Some scholars used this information,either because they believed that there was only one budget in a year,so they confused different versions of the budget,or they considered the national budget as the total budget of all levels of government budget or the central government budget.The financial system in the early period of the Republic of China had its specific scope.In order to get closer to the facts more accurately,the study of the finance of this early period must know the formation process of the national budget,and interpret these data in the institutional environment at that time.