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从华北事变到全面抗战爆发,是中国战时财政理论发展的关键阶段,战费动员思想由此走向理论化和政策化。其特征之一是形成了抗日战争战时财政理论体系,提出了战时财政动员的具体方策,在战费规模、战时财政预算、战时税收、公债和货币金融政策等方面,有了实质性发展,并为指导全面抗战的财政动员实践奠定了坚实的思想基础。中国抗日战争战费动员思想的来源,主干是西方的战费动员理论与实践,同时也是结合本国国情而提出的,其提出者多曾求学西方,并参与了抗战时期战时财政动员实践与政策制定。通过对华北事变到全面抗日战争前夕战费动员争论的描述与分析,可以重新认识其在中国现代战费动员思想史的转折意义和积极影响。
From the incident in North China to the outbreak of an all-round war of resistance, it is a crucial stage in the development of China’s wartime fiscal theory. Therefore, the war-fare mobilization theory has been going toward theorization and policy-oriented. One of its features is the formation of a theoretical system of the fiscal period of the War of Resistance Against Japan and its concrete policy of mobilizing financial warfare in the war of resistance against Japan. It has substantive aspects of the scale of the war costs, wartime budget, wartime taxes, public debt and monetary and financial policies Sexual development, and laid a solid ideological foundation for guiding the financial mobilization practice of an all-round war of resistance. The main source of the war-fostering ideology in China’s anti-Japanese war is the theory and practice of fighter-fighter mobilization in the West. At the same time, it is also proposed in light of its national conditions. The proponents of the war mobilized more studies in the West and participated in the practice and policy of the financial mobilization during the war of resistance against Japan Make. Through the description and analysis of the debate on the mobilization of warfare in the war from the North China to the Eve of the All-Japan Anti-Japanese War, we can re-understand the turning point and positive impact of the war-mobilization on China’s modern warfare history.