【作者】 陈宇；

【导师】 高乐才；

【作者基本信息】 东北师范大学 ， 中国近现代史， 2007， 硕士

【摘要】 奉系军阀统治初期东北面临严峻的经济局势,为了摆脱东北经济困境,1917年王永江主持的以扭转财政赤字为目标的财政收入改革拉开了奉系军阀财政、金融改革的序幕。1922年奉系军阀在第一次直奉战争中惨遭失败后,开始“整军经武”,在此期间财政、金融改革持续进行,奉票的整顿和东三省官银号的重组都取得一定成效。通过改革奉系军阀政府经济局面好转,而且在军阀混战中也取得了暂时胜利。随着奉系军阀实力的增强,张作霖继续穷兵黩武,最终导致奉天财政、金融局势再次恶化。1926年王永江辞职标志奉系军阀财政、金融改革的失败。奉系军阀1917年至1926年财政、金融改革的根本目的是为了巩固自身统治。改革使奉天的财政收入增加,农业、工业、商业和文教事业都得到一定发展。但是,改革创造出的财富被奉系军阀大量耗于直奉战争当中,王永江苦心积累的财政资金被奉系军阀庞大的军费开支消耗一空。此外,盲目实行高税收的财政政策和奉系军阀的贪占也是造成改革失败的重要原因。虽然在改革的中前期东北经济开始走上正轨,奉天政局也相对稳定,但是改革后期农民抗捐活动日益增多,通货膨胀的难题也在困扰着奉系军阀政府。奉系军阀的财政、金融改革失败了,但它仍是中国近代史上不可磨灭的一页。更多还原

【Abstract】 The Manchurian warlord’s financial reform confronted with bad status, when the Manchurian warlord ruled Northeast on initial stage. In order to get rid of the Northeastern economical difficult position,financial income reform came into being in 1917.That reform lead by Wang Yong-jiang singed the beginning of the Manchurian warlord’s financial reform. After seriously defeated in the first ZhiFeng war in 1922, The Manchurian warlord started their military force straight to prepare for wars. The financial reform continued in this period and made some progress. The Manchurian warlord not only turned the Northeastern economy to better, but also made some victory on the diplomatic wars. With the Manchurian warlord scrambled the military, Zhang Zuo-lin continued the war. Finally, the war lead the financial reform to the failure. In 1926, Wang Yong-jiang resigned, that signed the failure of the financial reform.The Manchurian warlord’s financial reform from 1917 to 1926, which the basic goal was for their rule. The reform caused the Fengtian’s revenue increase , and what is more, the agriculture, the industry, the trade and the education had made certain development. But, the wealth created during the reform had massively consumed by the Manchurian warlord in the war. The financial fund had consumed by the Manchurian warlord’s huge military expenses. Another reason was the high tax rate. Still another reason was corrupt. Although in the beginning of the reform,the northeast economy recovered,and the Fengtian’s political situation was also stable. But the unreasonable tax burden evoked the peasants resisting. The inflation also perplexed the Manchurian warlord’s government. The Manchurian warlord’s financial reform had failed, however, it was still a shining page that could never erased from history.更多还原