Research On Ma Yinchu’s Thoughts Of Budget Control In The Period Of Republican

Ma Yinchu is regarded as a leading authority in Chinese economy field in the period of Republican. He has profound ideas and insightful views on all sorts of economic problems."Budget control" is the main opinion proposed by Ma Yinchu for consolidating the Republican finance. It’s also the great achievement for him to combine the western economic theories with China’s reality which includes abundant theories and practical value. It plays an important role in promoting the establishment of budget system of Republican government.This paper generalizes and elaborates "Budget control" idea of Ma Yinchu in seven chapters:The first chapter is the general introduction of thesis, including research purpose and significance, domestic and international research profile as well as innovative research methods. The innovation of this paper researches on "budget control" theory with method of fiscal sociology by analyzing precious historical records.The second chapter explores the origin of "budget control" theory. The theory is the components of economic controlling idea of Ma Yinchu. He combines Germany totalitarianism, western mercantilism and Chinese physiocracy within his theories because of his academic background of institutionalism, international Keynesianism wave as well as Japanese invasion.It discusses about the main idea of "budget control" from chapter three to chapter six. The third chapter elaborates the point of view of Ma Yinchu that he adopted both internal and external budgeting in his theories. It also summarizes the reasons for Ma Yinchu who approves of the views that budgeting by Directorate-General of Budget, Accounting and Statistics department by comparing with the other academic thoughts of scholars in the same period. The fourth chapter analyzes budgetary procedure legislated in budget act in1937and explores the most convenient way for budgeting. It clarifies Ma Yinchu’s suggestions on budgetary procedure. The fifth chapter explains the specific claims of Ma Yinchu on budgeting in details from six aspects that includes relationship of budget and administrative plan, advantage of total budget, budgeting principle, budgetary items, remedial mechanism and percentage budgeting method. The sixth chapter analyzes the latter procedure of "budget control" of Ma Yinchu which includes execution, supervision and final accounts.The seventh chapter is the conclusion and evaluation of "budget control" theory of Ma Yinchu in the period of Republican.