The Fiscal Of Jiangxi During "Gan Decade"

This article attempts to make historical analysis to the financial reforming inJiangxi Province implemented by the local government of KMT in 1932-1942. Basedon the extensive use of original information including local history, periodicalliterature of the Republic of China and so on. this article detailed the local fiscalreform and its effect in the "Decade of Jiangxi government". And we attempt toexplain the inner link of the local financial reform and the local social transformationin order to know the historical characteristics of this reform from the perspective ofmodern national reforming.During 1932-1942, the nation was in domestic and international troubles and thelocal government of Jiangxi ruled by the KMT was experiencing the unexpectedchanges. Started from 1932, under the management of Xiong Shihui, JiangxiProvincial government carried out a series construction and reform lasted adecade-long with modern idea. The ten years is an important period in the modernJiangxi history, which have been called the "Decade of Jiangxi government." XiongShihui pays more attention to the finance particularly. He introduced a number ofrelated policies and achieved important results in a certain extent for a period of time.The finance is the driving force and an important part of the construction of localgovernment. Under the background of continuous civil war and ethnic wars andarduous task of local building, the local government strengthened the functionsderiving the source of wealth from the basic society. Therefore, there had beenprofound changes in many aspects of Jiangxi local finance such as the division, thereorganizes of tax revenue, the financial administration and the payment of taxes andso on. It had formed a new raising mechanism of local enterprise funds and had madeconsiderable financial and political preparation for the Sino-Japanese War. Well, arethere any differences or more different "things" between this fiscal reform and thesimilar ones in the history? What isthe interaction between local community and local finance? This is the starting point of the problem in this paper. Based onclarifying the basic historical evidences, the author attempts to break the previousmatter-of-fact descriptive study mold and discuss the modern characteristics offinance reform during the period of the "Decade of Jiangxi government." and theinteraction relations between these features and the changes of local social in Jiangxito show the inner link between the local financial reform and society reform. In otherwords, the paper studies the Jiangxi finance during the "Decade of Jiangxigovernment" from the angle of modernization. This financial reform is one of thesignificant events and an important component in the process of modernization ofJiangxi finance economic system and the operation mechanism. It has objectiveprogress significance both in terms of system innovation and promotingsocio-economic development. However, the positive values of this fiscal reform canonly be short-term. The financial system can not realize modernization fundamentallybecause of the restrictions of particular political environment and the background ofthe times. The financial revenue had increased significantly but most used for militaryand administration expenditure. Therefore, it is impossible to change fundamentallythe political crisis in Jiangxi and the fact ruled by the KMT that people and thefinance are poor.The writer believes that, following the norms of financial operational mechanismand pursuing the modernization of financial economy in that complex socialenvironment manifested Kuomintang's positive efforts to promote the modernizationof the local society by pushing the fiscal reform. But the turbulent social environment, the backward economic environment and the conservative and traditional socialstructure were the obstacles to the modernization of Jiangxi.