Zhu Jingzhou And Finance Reform In Gansu(1933-1936)

Zhu Jingzhou was a famous journalist of the republic of China,an expert on overseas Chinese history of southeast Asia,an economist and a Buddhist master.On May 1933,Zhu Shaoliang went to Gansu province to take his post as the government committee member and chairman.He invited Zhu Jingzhou along and entrusted him to draft the “Three-year Anti-smoking Program”.Soon Zhu Jingzhou was officially appointed as the government committee member and director of the finance department,starting his career of managing the finance of Gansu province until his resignation in September,1936.During around three years and five months in Gansu,Zhu Jingzhou has attained outstanding achievements which had far-reaching influence to Gansu province.With the combination of former domestic situation and actual state of Gansu province,this thesis is trying to establish on memoirs of Zhu himself and historical documents,newspapers,magazines and so on,putting the emphasis on the political measures Zhu has taken on the fiscal reform of Gansu province.On this basis,further analysis will be done about the influence Zhu has made on the finance of Gansu province as well as his fiscal thought and its significance.In the 1930 s,Gansu,traffic congestion,economic backwardness,Nanjing National Government in view of Gansu fiscal disruptive situation urgent remediation,coincides with Zhu Shaoliang as chairman of Gansu Province,let the rich financial experience Zhu Jingzhou as the Gansu Provincial Department of Finance,Composed of "military leadership,literati financial management" leadership pattern.Zhu's renovation of the improper fiscal policy,i.e,“eliminating the old”,such as abolishing funding system and exorbitant taxes and levies,adjusting tax system,etc.The political measures Zhu has taken in Gansu province which is implementing new policy,such as reformation of the accounting system,building peasants bank,adjusting farming tax,opening accountant training school,etc.Zhu played a significant role in the financial history of Gansu province.The outstanding fiscal policy has brought vitality to the development of Gansu province.With the epoch-making meaning,Zhu's policy contributed to the further standardization and systematization of Gansu's fiscal construction.