Research On The Development And Evolution Of Chongqing's Financial Management System (1929-1949)

Finance,as the mother of common government,is the basis for the survival of state power and the operation of state machinery.Second,the financial management system is a fundamental system for dividing the scope of revenue and expenditure and the authority of financial management between central and local governments and local governments at all levels.In modern times,especially during the Anti-Japanese War,Chongqing,as the accompanying capital and the rear center of the Anti-Japanese War,occupied a very important position in the modern history of China.The study of Chongqing's financial management system belongs to the category of local finance.Local fiscal revenue and expenditure is of great significance to local municipal construction,economic development and social progress.And the financial management system is an important basis for local governments to distribute their income and expenditure reasonably and eventually achieve a general balance between income and expenditure.After its formal establishment,Chongqing has undergone the changes of its municipal status,such as Liu Xiang's monopoly,the municipalities under the jurisdiction of Sichuan Province,the municipalities directly under the Central Government of the Executive Yuan and the accompanying capital in wartime.The study of the financial management system of Chongqing in modern times not only has reference significance for the study of the financial management system of the municipalities under the jurisdiction of the provincial government,but also for the municipalities directly under the Central Government of the Executive Yuan The financial research of provinces(because the municipalities directly under the Central Government and local provinces at that time were in the first level)also has certain guiding significance.The financial year management system of modern Chongqing was formulated and implemented under the decentralized financial management system of the National Government.Therefore,through the study of the financial management system of Chongqing,it can be seen that the division of fiscal and taxation authority between the central and local provinces(including the municipalities directly under the Central Government of the Executive Yuan)and local counties was becoming more and more rationalized and modernized,especially at that time.During the Anti-Japanese War,the Kuomintang Government put forward the financial management system of wartime two-level finance,which provided the possibility for concentrating the financial and material resources of the Kuomintang-controlled areas at that time to support the sustained war.In this paper,the research on Chongqing's financial management system mainly focuses on the collapse of the rule of the national government in Chongqing after Chongqing has a formal city structure.The financial management system of Chongqing developed after the formal establishment of Chongqing,and was perfected after the beginning of the War of Resistance Against Japan.The full text mainly studies the evolution of Chongqing's financial management system from the development and evolution of financial institutions,financial management system and municipal treasury.The evolution of Chongqing's financial management system reflects the game between Chongqing's financial authority and Sichuan's financial authority.When the national government was classified as a three-level financial management system,Chongqing's finance was embezzled by the central finance of the national government.Chongqing's financial management system has been greatly improved during the Anti-Japanese War,but after the war,influenced by the inflation of the National Government,the fiscal revenue and expenditure has always been in a state of insufficient revenue and expenditure.But looking at the overall situation,Chongqing's financial management system has been modernized in the period of the Republic of China,especially in the period under the rule of the National Government,and the financial management system has gradually become rationalized.