汪伪政府财政研究

【作者】 潘健；

【导师】 朱荫贵；

【作者基本信息】 复旦大学 ， 中国近现代史， 2008， 博士

【摘要】 本文试从“政治—经济史”的视角,就汪伪政府财政独立自主权的缺失来探讨伪政权的傀儡性质。1940年3月30日,在日本的扶持下,汪精卫在当时中国经济发展水平最发达的华中地区成立了伪国民政府。之后,伪府建立了以税收为主体的财政收入结构,并不断扩大收入规模,至1941年12月太平洋战争爆发之前,取得了一定的成效。1941年度伪府的财政收入在1940年保持结余的情况下再度剩余不菲。然而,作为“大东亚共荣圈”内的重要一员,汪伪政府必须不遗余力地“协力”日本,这造成其财政收入与支出失衡。1942年度伪府收支基本平衡,1943年度支出已大大超出收入,1944年度这种入不敷出的状况进一步恶化,1945年完全崩溃。汪伪政府财政状况变化清晰地反映出其财政的四大特点:一、为掩盖傀儡政府的实质,汪伪政府成立时以战前南京国民政府合法继承者的身份建立了财政体系,这是它与别的伪政权不同之处。二、为服务于日本的侵略战争,汪伪政府的财政原则经历了从保守的“量入为出”到被动的“量出制入”变化。三、日本对伪府的“指导”与“顾问”导致其财政管理权缺失。四、日本“分而治之”的对华政策造成伪府财政体系被分割,名义上归属于汪伪政府的华北地区的财政始终独立于伪“中央”政府。日本在中国占领区扶持傀儡政权的目的是通过“以华制华”的方式来维持占领区的统治秩序,进而达到“以战养战”。这种战略思维造成汪伪政府财政状况不得不随着日本侵略政策的变化而变化。1939年9月欧洲战争爆发,日本开始将侵略眼光从中国转向南太平洋地区。这种转变给予了1940年3月成立的汪伪政府“整理”财政的机会;加上1940、1941年华中地区的经济基本恢复到战前水平,也为伪府扩大财源奠定了经济基础,所以这两年是伪府财政收入最好的年份。但太平洋战争爆发大大影响了其财政收入,加上1941年7月日伪联合发起了“清乡”运动,使伪府军费开支膨胀。在日本的有限扶持下,1942年伪府的财政勉强维持了平衡。1943年,日本在太平洋战场不断失利,战略物资奇缺。伪府完全沦为日本侵略战争的物资提供者,且承担了在华日军军费支出,致使整个财政体系畸形,1944——1945年从严重的入不敷出恶化至崩溃。更多还原

【Abstract】 The thesis discusses, from the political-economic history perspective, the puppet characteristic of Wang Ching-wei’s regime from its lack of independence and autonomy on finances.On March 30,1940, "the National Government" headed by Wang Ching-wei and under Japanese control was created in Central China, which was then the most economically developed region. The puppet regime established a fiscal revenue structure in which the main body was taxation. It expanded the revenue scale incessantly and obtained considerable effects prior to the outbreak of the Pacific War in December 1941. The government’s fiscal revenue achieved surplus in 1940 and 1941. However, Wang’s regime as a vital member of Japan’s Greater East Asia Co-Prosperity Sphere rendered it to unreservedly support its host country and consequently caused fiscal disorder. In 1942, the government’s finance basically remained balance. In 1943, consumption expenditure significantly exceeded revenue. In 1944, the fiscal deficit further deteriorated and finally collapsed in 1945.Four characteristics can be clearly deduced from analyzing the transformation of Wans’s fiscal condition. Firstly, different from other false regimes, the fiscal structure it established was claimed to be inherited from the legitimate government—former Nanking National Government. Secondly, in order to serve Japan’s invasive purpose, Wang’s fiscal principle shifted from conservative to passive, from making both ends meet to adjusting income according to expenditure. Thirdly, Japan’s "guidance" led to Wang’s lack of fiscal autonomy. Fourthly, Wang’s fiscal system was divided by Japan’s "ruling in partitions" policy so that its finances in North China were never under Wang’s control.Wang’s puppet regime was created for Japan’s purpose of using the Chinese to rule the Chinese and to achieve the goal of using the war to sustain the war, hence Wang’s changeable fiscal situation. The outbreak of the Europe War in September 1939 forced Japan to shift its attention from China to the south Pacific region and gave Wang a good chance to settle with its finances. In 1940 and 1941, the most economically constructive years in Wang’s administration, the economy in Central China region almost recovered to its pre-war level thus provided a sound fiscal base for Wang’s regime. Nevertheless, Wang’s fiscal revenue worsened with the outbreak of Pacific War and the rise of military expenditure caused by QingXiang movement in July 1941. By 1942, Wang’s fiscal could hardly remain stability without Japan’s assistance. Japan’s failure in the Pacific War in 1943 heavily burdened Wang’s finances by extensively requiring goods, materials and military expenditures. During 1944 and 1945, Wang’s fiscal balance was distorted and finally came to a collapse.更多还原