【作者】 何家伟；

【导师】 马敏；

【作者基本信息】 华中师范大学 ， 中国近现代史， 2007， 博士

【摘要】 一段时间以来，对南京国民政府公务员的研究成为热点，但与之密切相关的公务员薪俸制度的研究却“刚起步”。笔者不揣陋见，试图在该领域作些探索，以求抛砖引玉。针对已有的对国民政府公务员薪俸制度主要停留在其本俸或正俸方面研究的现状，笔者考察了国民政府公务员的本俸制度后，又较全面地考察了公务员的福利待遇问题，以及和公务员薪俸制度密切相关的因素，包括公务员考绩制度、个人所得税制度以及财政等方面对薪俸的影响。接着，笔者对公务员的经济地位、生活状况进行了较详尽的考察，并在以上基础上，分析了国民政府公务员薪俸制度的社会影响，包括薪俸制度与国民政府的吏治、薪俸制度与当时的社会负担、薪俸制度与时人的择业心理等方面的关系；最后则总结概括了国民政府公务员薪俸制度的特点及作用，分析了国民政府公务员薪俸制度的失败和其溃败大陆的关系，并尝试为当代中国公务员工资建设的经验和教训作一点总结和探索。本文从逻辑上可以划分为三大部分：第一部分考察南京国民政府公务员薪俸制度中的本俸和福利待遇。本俸方面，国民政府公务员的待遇可谓是“虎头蛇尾”。在抗战之前，虽然国民政府一直在打内战，把大量的国民财富投入到了战争中，但是，国民政府也制定了“雄心勃勃”的建设计划，加上战前相对的农业丰收、工业的发展，使国民政府总体上基本能够保证公务员的薪俸开支（主要是中央公务员），从而使其生活稳定。但随着日本帝国主义铁蹄对中华大地的蹂躏，中国的经济建设被迫中断，有限的资源被用来支出大量的军事开支，国民政府公务员的待遇也逐步下降。尤其是通货膨胀恶化以后，本俸在公务员的货币化收入中的比例越来越少。抗战胜利，国民政府又顽固地坚持打内战，更使广大公务员的生活越来越艰难，从而与战前形成鲜明的对比。总起来看，尽管在薪俸制度建设方面，国民政府下了一定的功夫，但由于多种因素的影响，其建设的效果却大打折扣。福利待遇，笔者将其划分为“衣食住行、生老病死”等几个方面。通过考察，笔者发现，在“食”方面，因为通货膨胀，物价飞涨，公务员的生活补助费已在后期逐步取代了公务员的本俸，并使公务员本俸的存在基本失去了意义，可谓“喧宾夺主”。而“衣”的方面，在战前，外交类公务员的治装费要比其他公务员标准稍高，但到了通货膨胀时期，该方面的福利也大幅下降。在“行”方面，战前的出差补助标准和当时的生活水平相比，有些偏高，如果公务员出差，政府的补助使其略有结余。但到了战时和战后则全面下降，膳宿补助赶不上物价的攀升。“住”是国民政府公务员的以上福利待遇中，较少能够保持到战后的一项措施。通过分析，发现，能够享受到住房待遇的基本上都是高级公务员。从南京国民政府公务员在“生”与“病”方面的福利规定可以看出：南京国民政府重视公务员群体的稳定，主要表现为允许公务员家属报销医药费，但此举也加重了财政的负担。“生”与“病”的福利具有身份性，同时，也反映出某些倾向性：庶子或私生子不得请领生育补助费；患花柳病不得申请医疗优待等。有些规定的不合理性：妊娠不足七个月而生产者为流产，流产不得核给生育补助费。在“老”与“死”的福利制度方面，退休金和抚恤金只能够领取到在职年俸的一部分，尤其到国民政府在大陆统治后期，由于公务员的本俸已经基本失去存在的意义，更何况本俸的一部分，再加上通货膨胀，使公务员该两方面的福利几乎没有多大价值。及至国民政府同意按照比例增加，财政经济又几近崩溃，公务员队伍已膨胀到无以复加的程度，从而使该两方面的福利待遇几乎形同虚设。除了“衣食住行”与“生老病死”之外，南京国民政府公务员还有其他影响较大福利待遇，如各级主管的公费以及子女教育补助金和进修制度、请假制度、消费合作社等。通过考察，笔者发现南京国民政府高级主管的特别办公费基本上高于其月薪俸。特别办公费、子女教育补助金都充满了浓厚的身份特征。第二部分主要考察和公务员薪俸制度密切相关的因素，包括公务员考绩制度、个人所得税制度和财政因素。并分析了公务员薪俸制度对财政的反作用。南京国民政府公务员的考绩制度与薪俸制度的关系密切相关。南京国民政府公务员的考绩，在战前刚刚起步，不久抗战爆发，考绩的条件和要求不得不放宽，战后又基本上恢复到战前的要求。其考绩制度意识形态色彩浓厚。考绩制度使公务员的薪俸制度处于一个动态的层面。公务员年考达到规定成绩的可以受到加薪、晋级、发奖金、升等等的奖励，反之，则要受到降级、减俸、免职等的处分。从已有的资料出发，总起来看，南京国民政府公务员的考绩，因为其参加考绩人数有限，使其宗旨、目的可望而不可及。同时，在这有限的考绩中，每年高达60%左右的公务员都要受到加薪、晋级的奖励，加重了当时的财政社会负担。所以考绩制度可谓是“人人优异”。所得税一直以来是大家所忽视的一个问题。本文主要探讨所得税中个人所得税对公务员薪俸制度的影响。和世界上最早开征所得税的英国以及其它国家一样，中国的所得税也是因战争而起，战争起了刺激的作用。因此，所得税的开征，包括个人所得税在战时也是最高的。战后则征幅下降。个人所得税对薪俸的影响主要是使后者在法定范围内有所减少。通过考察发现，一个特任官的每月个人所得税差不多是一个最低级公务员月薪俸的80%。所得税的开征,为抗日战争做出了一定贡献。但所得税既然是战时税，在战后有没有必要继续开征则值得商榷。因为财政的进步并不在财政本身，而在于经济发展和工业进步。在经济发展落后，公务员生活困窘的情况下，在战后继续开征个人所得税就有些“竭泽而渔”了。因此，国民政府的个人所得税显得有些“先天不足”。财政对公务员薪俸制度具有一定作用：经济发展了，财政收入有了保障，公务员的生活也较稳定，反之，就会受到影响。力的作用是相互的，公务员薪俸制度对财政的影响主要是：在考绩制度中，晋级、加薪、升等的滥用，加重了财政的负担；个人所得税增加了财政的收入，为抗战的胜利、其他直接税的开征做出了一定的贡献；公务员数量的膨胀从多方面对财政形成了巨大的压力。国民政府的财政可谓是“不堪重负”。考绩、个人所得税、财政这些因素和公务员薪俸制度都有密切关系。第三部分侧重分析南京国民政府公务员薪俸制度和公务员在当时的经济地位及生活状况的演变的关系以及公务员薪俸制度的社会影响、特点及作用。公务员的经济地位是横向比较，生活状况演变则是纵向对比。从横向看，就本俸来讲，战前，国民政府一般公务员的经济地位在社会各个不同的群体中，基本处于中等略偏上的水平。即使经过了通货膨胀，因为社会各群体、各阶层的收入都有所下降，国民政府公务员仍然保持在中等收入水平，不过这个中等是贫困阶层中的中等，而不是整个社会中的中等。就退休金来讲，一般公务员的退休金发放也维持在各个不同群体的中等偏上。抚恤金的发放比例水平处于较靠后的位置。如果综合起来看的话，战前，包括公务员的本俸以及其他的福利待遇，一般公务员的经济地位在中间，即公务员群体是比较典型的中等收入群体。从纵向来看，在抗战之前，南京国民政府公务员的生活虽然称不上富裕，但生活相对稳定。笔者借用了恩格尔系数探讨了南京国民政府公务员的生活状况，基本上是高于小康水平。但经过抗战和通货膨胀，公务员的生活水平则全面大幅下降。中央一级公务员的月薪俸和战前最低级的委任十六级公务员差不了多少。不过高级公务员尤其是享有特别办公费的以及贪污腐败分子可能例外。所以，南京国民政府公务员的生活状况就形成了“历史落差”。那么，南京国民政府公务员薪俸制度在当时产生了什么样的社会影响呢？其薪俸制度和吏治、社会负担、择业心理有什么关联呢？就吏治来说，虽然薪俸制度并不是决定吏治的唯一因素，但其和吏治多少都有些关联。毕竟，只有好“薪情”才有好心情。南京国民政府前期的高薪养廉，并不能防止公务员的“不廉”。后期的低薪，则使部分公务员为了生存而不得不铤而走险，贪污腐化，进而影响政府效率。低薪也使得公务员兼职兼薪增多，从而影响吏治和行政效率。就社会负担来说，通过对公务员数量的增加和中国人口变化的比例分析可以知道：南京国民政府成立初期，1万个中国人养活1个政府公务员，但到了1949年，公务员的数量增加了近20倍,即1万个中国人要养活20个公务员，而南京国民政府的经济却停滞不前，甚至有些倒退，这就对社会形成了巨大的负担。不仅如此，政府还要顾及大批公务员家属，更使有限的财政负重不已。南京国民政府公务员薪俸制度对时人的择业心理起了一定的导向作用。纵观南京国民政府时期，公务员考试的录取比例一直较低，公务员岗位竞争剧烈。原因在于，稳定的收入吸引人们去追逐；不排除“升官发财”理念的驱使、官本位文化的影响让人们获得精神、心理上的满足的因素。南京国民政府公务员薪俸制度在当时产生了一些社会影响。那么，这个薪俸制度究竟有什么样的特征，起了什么样的作用呢？公务员薪俸制度的成败和国民政府败退大陆有什么关系呢？这是本文的落脚点。南京国民政府公务员薪俸制度的特点可以概括为：统一性与复杂性并存；现代性与落后性交织；正式规则与非正式规则共存；稳定性与变动性杂糅；契约性与身份性同在。而复杂性、落后性、非正式规则、变动性、身份性是其主要特征。身份性又是南京国民政府公务员薪俸制度的最本质特征。南京国民政府公务员薪俸制度的作用可以分为两个不同的时期：前期以控制和激励为主，后期则成为了贪污的催化剂，离心的加速器。纵观整个南京国民政府在大陆的统治，公务员这个群体由人人羡慕的中等收入者沦落为大部分、绝大部分的赤贫者，薪俸制度越来越“内卷化”，直至崩溃，从而导致南京国民政府丧失了其统治的执行者----公务员群体的支持，彻底垮台。这就是公务员薪俸制度和南京国民政府败退大陆的关系。更多还原

【Abstract】 The research of civil servants of National Government once was very popular, but the recordingsalary system of civil servants began a little late. My paper wants to do some research in the field.Because the research of civil servants salary system of National Government was focused on itsbasic salary before, after studying the basic salary system and welfare the author develops it on theother hands which relate to the salary system of civil servants such as evaluation, income tax, financesystem, and so forth.Then,he studys in detail the civil servants’ economic position and life condition,and based on above, analyzing the social influence of salary system of civil servants of NanjingNational Government, including the relationship between it and the administration of local officials,social burden, and choice of job.At last,the author summarizes the characteristics and functions ofsalary system of civil servants of Nanjing National Government, analyzing the relationship betweenthe salary system of civil servants and the lose of Nanjing National Government, and he tries to probethe constructions of contemporary civil servants’ salary system.The paper could be divided into three parts logically:The first part is the research of the basic salary and their welfare.About the basic salary, it is a tiger’ head and a snake’ tail. Before the Anti-Japan’ War, althoughthe Nanjing National Government was making the civil war, wasting much national riches, theNanjing National Government layed very ambitious construction plan, adding relative agriculturebumper harvest and the development of industry, and those made the Government could guaranteethe salary pay of civil servants of Nanjing National Government in generally,especially for theCentral civil servants, which made their life stable. However, when the Japan invaded China, Chineseeconomy construction plan was broke, define resource used to maintain the military expense, and thestandard of salary of civil servants was reduce slowly. After the War was over, the Nanjing NationalGovernment obstinately made the civil war, making the civil servants life more hard, thus forming astriking contrast than before. Although the Nanjing National Government put the time and energyabout the system construction of salary, the effect was define in it.According to the ignorance of welfare of civil servants and treatment situation, the author makes adetailed and complete study of this problem, he divides it into some parts to understand, such as theircloths, food, house, allowances for an official business, born and medicine expenses, retirement pay,pension,etc, which were neglected before. After study, the author has found that,about the “food”, because of the inflation and price rise, lifesubsides of civil servants had taken the place of their basic salary, and made it worthless. About the“cloths”, before the war, expense of the civil servants of diplomacy was more than other civilservants, however, when the inflation happened, welfare of it was lowered substantially. About “theallowances standard for an official business” was higher than the life standard at that time. In otherwords, the allowances made the civil servants remainder. Just as the “cloths” subsidies, the allowancesstandard for an official business also was lowered, when the inflation happened. As far as the “house”welfare was concerned, it was kept until after the war. The reason was simple, only higher civilservants could monopolize the welfare.The author has found that Nanjing National Government valued the stableness of civil servantsbased on the rules of born and medicine expenses subsidy of the family members. And this reflectedits status characteristics, and increased the weight of finance. Meanwhile, this welfare reflected someinclination: illegitimate child could not have born subsidy and those who got venereal disease couldnot apply for medical preference, and so on. Some of the rules are unreasonable: if the pregnantwomen born the baby less than seven months, they couldn’t get born subsidies. The retirement payand pension has lost its meaning, for it ‘s so less and the influence of inflation and the state’s limitedfinance power.Besides those welfare we have discussed above, the civil servants also got some other welfare,such as state expense of different levels, offspring education subsidy, improvement system, ask forleave system, consumption cooperative and so forth. The author has found that the state expense ofdifferent levels of high-ranking person in charge was more than their basic salary from the research.The state expense of high-ranking person in charge and offspring education subsidy showedcharacteristics.The second part of the paper is mainly discussed about the factors which is relative to the salarysystem, including civil servants’ evaluation system, income tax system and financial system. And thepart analyses the contrast influence of the salary system on the financial systemFirstly it is the relationship between the salary system and the civil servants evaluation system.The evaluation was just began before the Anti-Japanese War, when the War was broke, the conditionsof evaluation had to be loosened, when the War was over, the conditions were recovered. The streamof consciousness of the evaluation system was very thick. The evaluation system made the salarysystem of civil servants very active. If the check of the civil servants reached the demand, they wouldget rewards such as more salary, promotion, bonus, etc, or they would get punished, such as demotion, less salary, or even removed from office. From the material recorded, the aim of the evaluationsystem of National Government civil servants was hard to achieve since the limitation members of itsparticipants. Meanwhile, in the limited check and evaluation almost60%civil servants got rewards,which increased the burden of the society and finance.Income tax is ignored for a long time to the present research. This article mainly analyses howincome tax influenced the salary system civil servants of Nanjing National Government. Like othercountries, such as the United Kingdom, when the latest countries impose income tax, war played amajor role in it. So the income tax was very high because of the war, including personal income tax.Personal income tax influenced the salary system and reduced it in the law scope. A speciallyappointed official’s income tax is80%of the lowest civil servants according to the research. Imposingincome tax is a failure, for the tax is one kind of war-tax, and the finance improvement depends not onitself, but on the development of economy and industry. At that time, the economy wasunderdeveloped and the civil servants’ life was hard, especially when the war was over, imposingincome tax was to kill the goose that lays the golden eggs.Civil servants’ salary system has a close relationship to the financial system:economy-development guarantees financial income, and financial income make civil servants’ lifestable, and vice versal. The influence of power is mutual, civil servants’ salary system also influencedthe finance, including: evaluation, promotion, salary improvement increased the weight of finance;Personal income tax increased the income of finance and contributed the win to the War; The volumeof the civil servants expandition increased much more weight of finance from the grand angel, middleangel and microcosmic angel.Generally speaking, evaluation, welfare, income tax, and finance are all have close relation to thecivil servants’ salary system.The third part of the paper is mainly discussed about the relationship between the salary systemand the civil servants’ economic position and life condition, the civil servants’ salary system’s socialinfluence, the salary system’s characteristics and its function.The author has analyzed the change of civil servants’ economic position and life condition.The economic position change is horizontal comparison, and life condition is vertical comparison.From the horizontal comparison, as far as the basic salary is concerned, before the war, theeconomic position of civil servants of National Government is a little higher than the other crowds,even in the inflation. Their retirement pay standard was also stayed in the middle in different socialcrowds. But the pension stayed a little below among then. In general, common civil servants basic salary and welfare was in the middle. They are typical middle income crowds.From the vertical comparison, before the Ante-Japanese War, lives of civil servants of NationalGovernment of Nanjing are comparatively stable. The author uses Engel Coefficient analyzing theirlife level, which is much higher than a relatively comfortable life. But after War and inflation, theirlife level fell down sharply, except the advanced civil servants, especially those who had special stateexpense and corrupt officials.And then, what’s social influence of the civil servants’ salary system brought about at that time?Does the civil servants’ salary system relate to the administration of local officials, social burden, andchoice of job?About the administration of local officials, it is not only decided by the salary system, but it isrelated to the salary system much or little. After all, good mood is decided by the high salary. The highsalary in earlier stage of National Government of Nanjing could not prevent from corruption. And thelower salary in later stage make part of the civil servants corrupt for living, reducing administrationefficiency. And the the lower salary force the civil servants to hold two or more posts concurrently,which influences the administration of local officials and administration efficiency.About the social burden, at the beginning of Nanjing National Government,10,000peoplesupported one civil servant, whose number increased almost20times in1949, which became a hugesocial burden. Besides these, the government had to support their families, which increased the weightof the limited finance.Civil servants’ salary system of Nanjing National Government influenced people’ job psychology.At that time, the enrolling of the civil servants was very low, job competition was very acute.. Thereasons are them: this job has a stable income; some wanted to make money and got psychologysatisfaction.Having researched the social influences of the civil servants’ salary system of Nanjing NationalGovernment, what kinds of characteristics it had? what functions it had? This is my article’s aim.The civil servants’ salary system of Nanjing National Government’s characteristics could besummarized as follows: unification and complexity exist side by side; modernity and backwardoverlap; formal rules and informal rules coexist; stability and changeability live together; contract andstatus assist intergrow. And the complexity, backward, informal rules, changeability, and status are themore important characteristics than the other. The status is its essential characteristicsThe functions of the civil servants’ salary system of Nanjing National Government could bedivided two parts: at the beginning,it is the control and excitement, and the later, its function becomesthe catalyst of corruption and the centrifugal accelerator.Taking a sweeping view of the rule of National Government in the mainland, the civil servants from the middle income groups, which wereenvied by everyone,become the poor. And the civil servants’ salary system of National Governmentbecomes more and more involved, until collapsed finally, making Nanjing National Government losetheir executers’ backup,and this makes Nanjing National Government collapse completely. It’s justthe relationship between the civil servants’ salary system and the collapse of National Governmentin the mainland.更多还原