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财政、金融关系论是马寅初在民国时期提出各种财政、金融改革建言的逻辑依据和理路,其基本内涵是依托西方古典经济学的健全财政理论,告诫民国政府要严格划分财政、金融的职能界限,尽量杜绝滥发纸币以满足财政需要的错误政策和行为。马寅初的财政、金融关系论形成的历史原因是民国时期始终存在的政府肆意利用金融的纸币发行职能来解决自身财政困难的政策。由于民国时期战乱频繁,政府财政一直处于入不敷出的赤字财政状态,尽管马寅初的财政、金融关系论虽然在学理上是正确的,但只对抗日战争初期国民政府财政金融政策的制定和实施产生过短暂的历史影响。
The theory of relationship between finance and finance is the logical basis and rationale for Ma Yinchu to put forward various financial and financial reforms in the period of the Republic of China. The basic connotation is to rely on the sound financial theory of Western classical economics to warn the government of the Republic of China to strictly divide the functional limits of finance and finance , Try to put an end to misuse of banknotes to meet the financial needs of the wrong policies and practices. The historical reason for the formation of Ma Yinchu’s fiscal and financial relations theory was that the government always had the policy of wantonly using the banknote issuing function of finance to solve its own financial difficulties during the Republican Period. Because of the frequent wars during the Republic of China, government finance has been in a deficit fiscal status. Although Ma Yinchu’s theory of finance and financial relations was theoretically correct, it was only short-lived for the formulation and implementation of the financial and monetary policies of the Kuomintang government in the early days of the Anti-Japanese War The historical impact.