从“家国财政”到“国家财政”:近代中国预算制度演进路向(1911-1949)

From Monarch Finance to National Finance:Evolution of Modern Budget System (1911-1949)

清末公共预算理念引介中土,知识分子呼吁中枢改革预算。内忧外患下,清廷试办宣统三年预算案,迈开了我国近代预算改革的第一步。进入民国时期,中央政府先后颁布《审计法》《预算法》等法律文本,1931年南京国民政府专门成立主办预算的直属主计处,并建构相互牵制的预算系统,预算渐趋独立,程式愈趋规范。虽然此时预算依然受到非正式制度的人为干预,但在制度设计上,已然形成近代意义上的预算运行链条。这改变了传统中国社会帝制土壤下的"君主财政"运转范式,预算监督逐步进入公众视野,预算程式也由"人治"向"法治"转变,财政管理范式逐步由"家国式"转为"国家式"。

The idea of public budget in the late Qing Dynasty was introduced to China,and intellectuals called for the central government to reform the budget.In the face of internal and external troubles,the Qing court tried to organize the three-year budget of Xuan tong,which was the first step in china’s modern budget reform.In the period of the Republic of China,the central government successively promulgated the"Audit Law"and"Budget Law"and other legal texts.In 1931,the Nanjing National Government set up a direct accounting department to sponsor the budget,and built a mutually restrained budget system,and the budget gradually became independent.The program was becoming more standardized.Although the budget is still subject to occasional human intervention by the informal system at this time,the design of the system has already formed a chain of budget operations in the modern sense.This has changed the operating paradigm of"monarchy finance"under the traditional Chinese social monarchy.Budget supervision has gradually entered the public eye,the budgeting process has also changed from"rule of man"to"rule of law",and the financial management mode gradually changed from"monarchy"to"national".