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南京国民政府の地方予算編成過程に関する考察―江西省政府民国24(1935)年度地方総概算を例として
https://doi.org/10.24739/00007549
https://doi.org/10.24739/0000754931e8048d-6605-4fa4-a525-fa2179e4f3ce
| 名前 / ファイル | ライセンス | アクション |
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gakuho01_103-3-01.pdf (1.0 MB)
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| Item type | 学術雑誌論文 / Journal Article(1) | |||||||||||
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| 公開日 | 2022-03-14 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 南京国民政府の地方予算編成過程に関する考察―江西省政府民国24(1935)年度地方総概算を例として | |||||||||||
| タイトル | ||||||||||||
| タイトル | Local Fiscal Budgeting under the Nanjing Nationalist Government: A Case Study | |||||||||||
| 言語 | ||||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | journal article | |||||||||||
| ID登録 | ||||||||||||
| ID登録 | 10.24739/00007549 | |||||||||||
| ID登録タイプ | JaLC | |||||||||||
| 著者 |
佐藤, 淳平
× 佐藤, 淳平
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | This article analyzes the case of the 1935 budgetary request submitted to the central government by Jiangxi Province, in order to examine whether the conventional wisdom of the research to date that the Nanjing National Government’s budgeting system was institutionalized by the formation in April 1931 of the Directorate General of Budget, Accounting and Statistics (hereafter DGBAS) by the Legislature, under the leadership of Hu Han-min, applied not only to the national but also the local budgeting process. After the rules for the DGBAS budgeting system were instituted in November 1931, the Department took over the task of preparing budgetary documents from the Ministry of Finance. However, at the Second National Fiscal Conference, the Ministry of the Interior argued that central government agencies not being allowed to deliberate and comment on local fiscal affairs was inconsistent with the whole administrative chain of command and impaired its efficiency, resulting in the decision to have provinces and special municipalities submit budgetary requests not only to the DGBAS but also to the Executive Branch and the Ministry of Finance, after which the Executive Branch would submit the findings of their deliberations to DGBAS. This new protocol, which was implemented in August 1934, strengthened the authority of the Executive Branch and the Ministry of Finance in the formulation of local fiscal budgets. In the case of the 1935 budget estimate submitted by Jiangxi Province, the field headquarters of the Military Affairs Commission, DGBAS, and the Executive Branch all deliberated on the figures and collectively made adjustments. The reason why the Military Affairs Commission became involved was probably that Jiangxi Province had been designated as an Army “Suppression of Banditry” (jiaofei 剿匪) Area to fight CCP insurgents. The Executive Branch held its deliberations on 16 August 1935, almost five months later than the deadline set in the budget rules, and about a month and a half after the beginning of the fiscal year 1935. During those proceedings, the topics of tax revenue adjustments and the cessation of the tax for mop-up operations in jiaofei Areas were discussed in the light of the reestablishment of CCP held territory, but no decision could be reached by the end of the fiscal year. The author concludes that the central government’s tenuous control over provincial budgeting was not unique to Jiangxi Province, due to the fact that as of 1935 DGBAS had not yet established its new budgeting regime at the local level, in particular, and the central government’s lack of understanding regarding local fiscal affairs, in general. |
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| 書誌情報 |
東洋学報 en : Toyo Gakuho 巻 103, 号 3, p. 1-32, 発行日 2021-12-09 |
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| 出版者 | 東洋文庫 | |||||||||||
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| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 0386-9067 | |||||||||||
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| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00169858 | |||||||||||
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| 大見出し | 論説 | |||||||||||
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| 大見出し | Articles | |||||||||||
