【作者】 郝银侠；

【导师】 刘伟；

【作者基本信息】 华中师范大学 ， 中国近现代史， 2008， 博士

【摘要】 田赋征实制度,是抗战特殊时期国民政府在国统区实施的一项重要的财政经济制度。本文拟在制度的视角下,以抗战大环境为背景,以田赋征实制度以及各项子制度的演变为主线,通过对制度运作全方位之梳理与分析,寓理于述,进而揭示田赋征实制度的作用及与抗战之关系,为解释“抗战胜利”这一传统命题做一新的注脚。本文除绪论和结语外。共分为五章。其中第一章为进入主题之前的背景;第二章为国民政府田赋征实制度的出台过程:第三章和第四章分别为田赋征实机构以及各项子制度的演变历程;第五章是在前四章的基础上阐述田赋征实的作用;最后是对抗战时期田赋征实制度的整体性分析,以作为本文的结论。抗日战争是落后的中国与强大的日本之间展开的一场大规模的殊死决战,它不仅是敌我双方军事实力的一场较量,更是财政经济实力的大决战。其间,财政危机一直困扰着国民政府。雪上加霜的是,在战初本不存在的粮食危机,到1940年也开始日趋严重,主要表现就是军粮供应的紧张与粮价的暴涨。粮食是人民生活一日不可或缺的必需品,它的波动较之其他商品对民众、对社会、对国家的影响更为严重。在粮食和财政两大危机的逼迫之下,尤其是粮食危机的严峻形势下。国民政府于1940年8月成立了全国粮食管理局,开始了全国统一的“粮政”时期,即用政治与行政干预的手段解决作为经济问题之一的粮食问题,但并未达到预期的结果。经过一番艰难的抉择之后,国民政府于1941年4月召开的五届八中全会上决定将各省田赋收归中央接管,并在同年6月的第三次全国财政会议上,正式决议田赋一律征收实物。此后,田赋征实作为一种制度被贯彻实施,一直延续到国民政府退出大陆。田赋征实是在特定条件下对田赋制度的重大变革,为使这种变革有领导有步骤有秩序地进行,国民政府建立了一整套与之相适应的机构,中央主管田赋征实的粮食部和财政部整理田赋筹备委员会相继成立,各省各县的主管机构也纷纷成立。同时,征实中一系列子制度也相继建立并不断完善,如征收与缴纳制度、验收制度、储运制度、宣传制度、督导制度、奖惩制度等等。支付征购征借有效凭证的粮食库券制度,以及在主要产棉区征收棉花的棉田征实制度亦先后确立。在国民政府领导和各级田赋粮食机关的积极参与下,在千千万万粮户的支持下,在社会各团体和人士的协助下,田赋征实取得显著成效。从1941年到1945年抗战胜利,五年以来,征收成绩平均达到额征数的98%,从而缓解了国民政府财政的压力,对于日益高涨的粮价亦起到了一定的抑制作用。通过田赋征实征购征借,国民政府较为成功地解决了军粮供应问题,部分地保障了公教人员的生活,也在一定程度上缓解了民食供应的压力,奠定了抗战胜利的物质基础。田赋征实是国民政府在抗日战争特殊环境下的必然选择,它成为抗战中后期国民政府财政收入的中坚,也是支持中后期抗战的最有力的保障之一。从各项子制度的相对完善性、实践成效的显著性、群众支持的相对广泛性上观察,它是国民政府在抗战时期实施的一项具有成效的制度。在田赋征实制度实施的过程中,国民政府、各省各县政府、粮食部、财政部、各级田赋粮食机关、军粮机关以及各个粮户,在追求各自利益最大化的同时,基于抗战的需要,又作出一定的让步,基本上贯彻了田赋征实制度。但是,不可否认,这种矛盾有时又无形中削弱了田赋征实的成效。在征实中,国民政府一再标榜要做到公平、除弊、便民、省费四大原则。事实上,由于处于抗战的特殊时期。无法对长期以来形成的田赋积弊进行有力的清理,加之战时财政的紧张以及人员的短缺,特别是各级田赋粮政人员的舞弊和地方势力的阻挠与破坏,要达到上述原则困难重重!同时,在粮食库券返还问题上的失误,以及在与田赋相关问题上的处理不善,也在一定程度上减弱了田赋征实的实效。考察抗战时期国民政府田赋征实制度的演变过程,可以得出如下结论:田赋征实制度本身是正确的,成功的,无可非议的,只是在实施过程中未能真正做到公平、除弊、便民、省费四大原则,尤其是公平原则。当然,其间有些限于战时特殊环境,事实上也难以立时达到和进行有效的改善,但有些却是国民政府应该做到而未做到的,对此,国民政府负有不可推卸的责任,但是不能因此就否定田赋征实制度在抗战中的重大作用。更多还原

【Abstract】 The policy of "Land Tax Paid in Kind",existing in the crisis of Anti-Japanese War,was an important financial and economic system conducted by National Government.This paper,taking the evolution of this policy and its sub-systems as a main line,and Anti-Japanese War as a background,is to explore the function of this policy and the connection between it and Anti-Japanese War, meanwhile makes a footnote to explain the traditional subject of the victory of Anti-Japanese War.This paper includes 5 chapters in addition to the Introduction and Conclusion.The 1^stchapter is the background information serving for the Body part;the 2^ndis the process of starting up this policy; the 3^rdand 4^thare the evolution of this policy and its sub-systems;the 5^this the function of this policy. This paper concludes by analyzing the policy as a whole.The Anti-Japanese War was a large-scale life-and-death decisive battle.It was a Sino-Japanese struggle not only in military force,but also in financial strength.National government at that time was plagued with financial crises.What’s worse,grain crisis,which originally did not exist at the beginning of the war,had become increasingly serious by 1940.There was a soaring grain price and the Provision of grain for military use got bogged down.Grain,as a necessity,is essential,and its fluctuation can make greater impact than other commodities on the people,country and society.In view of financial difficulty and grain crisis especially,National Government established National Grain Administrative Bureau,and a "Turning in Grain" period began,in which political and administrative intervention was used to solve grain crisis（a representative financial crisis）.But it did not produce the expected result.After many difficult choices,National Government decided to take over provincial land tax under the possession of central government at the Eighth Session of the Fifth National Congress in April,1941,and passed a resolution to collect land tax in kind rather than currency at the Third National Financial Congress in June of the same year.Since then,the policy of "Land Tax Paid in Kind" had been implemented and put into effect until National Government withdrew from the mainland.This policy was a significant innovation in land tax system at the critical time in history.To carry it out in order,the National government established a set of relevant organizations,such as Central Department of Food and Finance,Land Tax Reorganization Preparatory Committee,and many local administrating departments.At the same time,a series of sub-systems of that policy were set up and got complete one after another,such as Collection and Payment System,Verification System,Storage and Transport System,Propaganda System,Direction System,Reward and Punishment System,the system "Cotton Field Tax Paid in Kind" in the main cotton-producing region,etc.The policy of "Land Tax Paid in Kind" achieved great success,under the support from National Government leaders,all levels of grain institutions,nongovernmental organizations and individuals, and millions of grain households.During the 5 years from 1941 to 1945,the average collections successfully reached 98%of the plans.This relieved the financial burden of National Government, and somewhat controlled the soaring grain price.Through The policy of "Land Tax Paid in Kind" and requisition of grain by lease,National Government to some extent successfully solved the shortage of military food supply,in part guaranteed the life of teaching staff,eased the burden of people’s food supply,and thus laid the material foundation for the victory of Anti-Japanese War.The policy of "Land Tax Paid in Kind" was an inevitable choice in the specific social background.It became the backbone of National Government’s financial income,and one of the most forceful safeguards for a successful war.In view of the relative consummation of its sub-systems,the significance of this practice,and the universality of people’s support,this policy is an effective system. In the process of its implementation,from National Government to local departs,all levels of land-tax institutes,military institutes,relevant individuals,they all actually did not exert themselves in view of their own interests.Their effort in implementing this policy was made to support Anti-Japanese War, but they did not neglect their own interests.This virtually weakened the expected effect of this policy. Furthermore,during the course of its implementation,the Nanional government declared 4 priciples for this policy,justice,defect elimination,convenience for people and economy,but it was hard to reach these 4 priciples because of difficulties in eliminating the defects in land tax in the special war period,shortage of finance and staff,especially the cheats of the land tax staff and the resistance and breach of local interest groups.Meanwhile,the mistakes on cash grain certificate and incorrect dealing with correlative problems also,to some extent,weakened the effect of the land tax paid in kind.Examining the evolving of National Government’s policy of "Land Tax Paid in Kind",we can get a conclusion:The policy of "Land Tax Paid in Kind" itself was correct,successful,and irreproachable,except that in its implementation,it failed to achieve the four princles,especially the principle of justice.Some progress cannot be achieved straightly and effectively considering the wartime background,yet there is also something left out for which National government should be responsible, however,we can never deny the significance of this wartime policy only because of this reason.更多还原