民国初期奉天省破解财政困境的考察

Investigation on the Cracking Financial Difficulties in Mukden Province at the Beginning of the Republic of China

清末奉天省的财政危机,经前后三任总督都未能破解。进入民国后,奉天省财政几近崩溃边缘。1916年张作霖出任奉天督军后,起用王永江任财政厅长,负责整顿、改革奉天省财政税收,具体包括整肃税政、加强监管,稳定金融、改革币制,发展经济、扩大财源等内容。王永江破解奉天省财政困境的成功,促进了奉天省经济社会的发展。

In late Qing Dynasty,Mukden Province hada serious financial crisis,which three governors failed to solve.Entering the Republic of China,thefinance of Mukden Province was almost on the verge of collapse.In 1916,Zhang Zuolin served as Mukden Military Governor and assigned Wang YongjiangFinance Director responsible for the rectification and reform of Mukden provincial fiscal revenue.In order to stabilize the value of money and increase the tax revenue,Wang Yongjiang handled the fiscal difficulties successfully by rectifying tax,supervising the tax system and reforming finance,promoting the economic and social development of Mukden.