抗战胜利后广东省财政的困局与肇因——从1946年广东省参议会经费说起

The Predicament of Guangdong's Finance and its Cause After the Anti-Japanese War:Talking about the Funds of the Guangdong Provincial Assembly in 1946

1946年广东省参议会第一次大会经费问题暴露了该省财政困窘状况的冰山一角。一方面,省参议会在经费上仰赖省财政,其运作势必承其鼻息,反映了省参议会与省府间既对立又依存的畸形关系,和国民政府设制省参议会的立意;另一方面,省财政支绌情形是国家财政收支系统调整的产物,折射出国民政府与各省在税源分配上的矛盾。究其原因,内战给国民政府带来全面的财政危机,致使各省经济提前陷入崩溃,印证了“大河无水小河干”之至理,启发人们思考央地关系问题。

In 1946,the financial problems of the first session of the Guangdong Provincial Assembly exposed a tip of the iceberg of the Guangdong financial predicament.On one hand,the provincial assembly relied on the provincial finance and so would its operation,which reflected the abnormal relationship,both opposite and dependent,between the provincial assembly and the government,and the real intention of the national government in setting up the provincial assembly.On the other hand,the provincial fiscal deficit was the result of the adjustment of the national fiscal revenue and expenditure system,reflecting the contradiction between the national government and the provinces in the distribution of tax sources.The reason was that the comprehensive financial crisis brought about by the civil war had led to the economic collapse of provinces in advance,which proved the famous dictum of"small streams run dry if there’s no water in the main stream",and inspired people to think about the relationship between central and local governments.