清代至民国时期土默特财政管理体制探析

财政管理体制问题的研究,是深入讨论国家（地区）财政收支规模和结构等内容的重要前提。清代至民国时期的土默特财政管理体制以＂自收自支＂为根本性质,又以＂自收却不自主＂、＂自支却不自由＂为特征。此种状况,致使土默特财政自清代中期以后日渐枯萎,逐步走向崩溃的边缘,严重地制约了当地社会经济的发展

Study of Tumd's Financial Management System from the Qing Dynasty to the Republic of China Period

The study on financial management system is the important premium of the profound discussion about national （or local） financial revenue and expenditure scale and structure. The article analyses Tumd＇s financial management system （including its management institutions and systems） and its evolution from the Qing Dynasty to the Republic of China Period. The nature of its management system was that its expenses were paid by its earnings,but in the meantime,it could not control its earnings and had no freedom to decide its expenses. Such a state made its finance withered gradually since the middle of Qing and on the edge of collapse,which seriously restricted its social and economic development.