明增与暗补:民国时期云南地方财政资金的运筹

Explicit Increase and Implicit Supplement:Operation and Planning of Local Financial Funds in Yunnan during the Period of the Republic of China

民国时期云南地方财政资金有预算内和预算外两种来源,一些重要的收入未纳入财政统计范围,地方财政的真实状况与官方公布的数据存在差异。账面上地方财政整体吃紧,屡陷险境;实际上通过预算内增收和预算外挹注,全省财政虽历艰难,但渐而转好。对比地方自理和国地统合两个时段云南财政增收的主要方法,可以发现地方财权并非越大越好,分权适当才是央地财权划分的关键。

During the period of the Republic of China,the local financial funds of Yunnan had two sources:the one within the budget and the one outside the budget.Some important income was not been included in the scope of financial statistics.There were differences between the real situation of local finance and the official data.Specifically,local finance was in overall tight situations according to the financial documents and repeatedly experienced crises.However,through the budget increase and off-budget supplement,the province's finance gradually improved even with difficulty.By comparing the main methods of fiscal income increase in Yunnan during the two periods of local self-autonomy and national and local integration,the research finds that the maximum local financial power is always effective,but proper decentralization is the key to the division of central and local financial power.