抗战进入相持阶段后 ,国统区粮食奇缺 ,物价飞涨 ,中央政府的财政危机日益严重 ,地方政府的战时财政也窘态尽现 ,苛捐杂税因此死灰复燃 ,中央政府统率地方出现困难。为谋对策 ,国民政府于 1 941年召开第三次全国财政会议 ,其主要议题有二 :改订财政收支系统 ,全国财政分为国家财政与自治财政两大系统 ;田赋收归中央并改征实物。国统区财政收支系统的重新划分不仅从经济上而且从政治上加强了国民政府的中央集权 ,田赋征实政策则基本解决了抗战后期的粮食问题。上述政策的显著特点是配合军事性 ,即都是当时战争环境下的特殊措施 ,从财政在平时自身所固有的独立性来观察 ,具有一定的消极性。 After the war of resistance entered the phase of stalemate, the state monarchy was in short supply of grain and soaring prices. The central government’s financial crisis was aggravating day by day. Local governments were also embarrassed by fiscal wars. Exorbitant taxes and sundry taxes were thus resumed and difficulties were found in the Central Government. In order to find a solution, the Kuomintang government held the third national finance conference in 1941, and its main topics were twofold: to reform the fiscal revenue and expenditure system, and to divide the national finance into two major systems: state finance and self-government finance; In kind. The re-division of the fiscal revenue and expenditure system in the KMT and Zhuang Autonomous Region strengthened the centralization of the Kuomintang government both economically and politically. The policy of collecting and taxing the land basically solved the grain problem in the latter part of the war. The salient features of the above policies are that they are coordinated with the military nature, that is, they are all special measures under the current war environment. They have a certain degree of negativity from the perspective of their own inherent independence in finance.