【作者】 包银山；

【导师】 金海；

【作者基本信息】 内蒙古大学 ， 中国少数民族史， 2009， 博士

【摘要】 土默川以阴山为屏黑河为带、东控北平、西连甘肃、南为山西之门户、北扼蒙古之咽喉,处在连接漠北、山西、陕西、宁夏、甘肃、新疆、西藏的核心地带。由于土默特地区特殊的地理位置和所处的环境,清代至民国时期一直走在历届中央政府实行移垦、同治以及推行“一体化”政策和进程的前沿,成为整个内蒙古地区社会经济变迁最为典型的地区。地区财政演变的历史轨迹,能够集中反映本地区土地关系、经济形态、民族人口以及社会制度、社会结构和社会生活等诸多领域社会经济变迁。本文以民国时期土默特旗财政这一独特的视角,利用归化城土默特副都统衙门档案、土默特旗民国档案(土默特旗成纪年档案)等第一手档案史料,从区域社会史的角度对民国时期土默特旗财政进行实证研究。抓住土默特旗财政在民国时期各发展阶段的内容和变化的线索,进一步深入剖析该旗旗财政危机及其社会历史根源。并以此为个案,试图呈现一部民国时期土默特旗财政与政治、经济和社会互动的,多角度和多层面的历史画面,并反映近代内蒙古社会变迁之梗概。论文解读了民国时期土默特旗财政管理体制,并以财政收支体系为核心,进一步深入分析其财政收支规模、结构的变化和变动,最后重点讨论民国时期土默特旗财政危机及其社会历史根源。全文由引言、正文、结束语和附录四个部分五章内容组成。财政管理体制,是分析讨论财政收支规模、收支结构等内容的重要前提。民国时期土默特旗财政管理机构设置复杂,与当时省县政府具有密切联系。土默特旗旗署(旗政府),是本地区最主要的军政和财政机构。绥远省政府管辖土默特旗,各县(乡)政府也以代征、代管或拨解等形式参与土默特旗财政收支相关业务。民国时期土默特旗财政管理制度,在清末新政一系列改革基础上发生了较大变化,其会计科目和预、决算等制度有了现代色彩。民国时期土默特旗财政,以“自收自支”为根本性质,以“自收不自主”、“自支无可支”为总特征。财政收支体系,是财政研究的基本内容和重要支撑。本文紧紧围绕土默特旗在民国各阶段财政收支体系,对其历史由来、基本内容以及演变等方面作深入剖析。财政收支规模变化及财政收支结构的变动,是从整体上把握财政演变轨迹的科学依据。在整个民国时期,土默特旗财政收入规模日益缩减。与此相反,民国时期土默特旗财政支出不断膨胀。强制“协饷”及临时军政费等支出给土默特旗财政带来了沉重的负担。这样,造成土默特旗旗库如洗、债台高筑,其财政陷入了严重危机。民国时期土默特旗财政,经过民国政府时期的财政危机,到国民政府时期经过“励精图治”达到短暂平衡,又很快在日本侵略的大背景下濒临绝境,到解放战争时期在动荡变革中枯萎,最后步履蹒跚地走进新时期。绥远当局对土默特旗财政、资源、包括旗权等恣意侵夺,是民国时期土默特旗遭受严重财政危机的主要原因。民国时期内蒙古所属各蒙旗,在经济方面受当时省县的欺压与剥削,政治上各蒙旗地位日渐下降,饱受历届中央政府民族歧视与民族压迫政策。而土默特旗财政以及旗政危机,在内蒙古蒙旗中极具代表性,是近代内蒙古地区社会经济变迁的一个缩影。以档案史料为中心的研究地区财政史的方法,为全面了解民国时期土默特旗财政演变铺垫出一条小径,为蒙古族经济史研究领域的拓展提供了更为广阔的空间。更多还原

【Abstract】 Tu Mo Chuan is located to the South of Yin Mountain, rounded by Black River.To the East, it is the dominance of Peking; To the West, it is the connection of Gansu Province; To the South, it is the gate of Shanxi Province; To the North, it is the throat of Mongolia. Therefore, it forms the core area of the link of Mo Bei, Shanxi, Shaanxi, Ningxia, Gansu, Xinjiang, andTibet. Owing to the special geographical position and environment, Tumed, which is carried out the "One System Policy", all along walked as the pioneer of immigration and cultivation area under the leading of the several central governments, from Qing Dynasty to the Republic of China. As the results, it becomes the most typical social economy changed area in the whole Inner Mongolia.It experiences agrarian relations, the economic form, the national population, the social system,structure and life and so on in Tu Mo Te area. The several domains concentrated reflects the historical path and the detail of the huge transformation processes of the finance in Tumed Banner.This paper is on the unique point of view, both utilizing vice-governor’s files and the Republic of China’s firsthand documentaries about the city of Guihua in Tu Mo Te, which conducts the empirical study of its finance from the region social history’s angle to the Republic of China. It grasps the finance in each development phase and the change clue in the Republic of China, further thoroughly analyzes the financial crisis and the social historical root in this area.Furthermore, take these as the cases, it attempts to present a historical picture of the finance and the politics, the economy and the social interaction of Tumed Banner in the Republic of China, from the multiple perspectives and the multi-stratifications, so as to reflect outline of the modern Inner Mongolia social changes.This paper explains financial management system of Tumed Banner in the Republic of China, and then takes the financial revenue and expenditure system as the core. Further thoroughly analyzes its financial revenue, expenditure scale, and the structure change. Finally, It mainly discusses the financial crisis and the social historical reasons in Tumed Banner. The full paper is composed of the introduction, the body, the conclusion and the appendix, about four parts, five chapters.It is the crucial premises that the financial management system analyzes and discusses the finance revenue and expenditure scale. The complicated financial management organization is also closely connected with the local authority around county and province of Tumed Banner in the Republic of China. It is the local most important military administration and the financial institution, led by the bureau of Tumed Banner, which participates in the related financial revenue and expenditure services by the ways of the taxation, substitute, and dispatch management. It is filled with modern color in accounting, budget, and final accounts after adopting a series of reforms in the late of the Republic of China. The basic nature of the finance is "utilizes income and expenses independently"; "pays own way does not have may" as the total characteristics. The financial revenue and expenditure system are the financial research basic content and the important support. This paper makes the thorough analysis of historical origin, basic content as well as evolution, which is closely regarded the various stages of financial revenue and expenditure system of Tumed Banner in the Republic of China. It is the scientific basis overall to the financial revenue and expenditure scale structure’s change. The financial revenue scale of Tumed Banner reduces gradually in the entire Republic of China. On the contrary, the expenditure of inflation rises increasingly. It brings the heavy burden to the finance of Tumed Banner, after adopting"cooperated the pay", and the temporary armed forces administration expenses in the Republic of China. Thus, it causes the serious financial crisis, the storehouse of Tumed Banner likes to wash and to be in debt heavily. Passing through the financial crisis in the rule of the Republic of China, to the management of the National government of "making determined efforts processes" achieves the balanced finance temporarily. Under the big background, when the area is invaded by Japan, it slides to the hopeless situation soon. Then, it withers to the war of liberation time in the turbulent transformation, and enters the new era with a limp step in the end. The Willful Infringement and plundering of the local finance, resources and the right to independence are the main reason of the serious financial crisis, caused by the authority of Suiyuan. In the aspect of economy, it suffers the oppression and the exploitation; in the aspect of politics, the several Qis’ status drops day after day in the Inner Mongolia in the Republic of China. It fully suffers the ethnic discrimination and the nationality oppresses policy from the Central authorities in the Republic of China. However, the financial and political crisis are the typical miniature of the variation of the society and economy. Based on the historical file data, the method of the financial history study paves the way for fully learning the financial evolution, and provides a broader space for the development of the economic history of Mongolia.更多还原