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民国时期的财政预算既有承袭晚清财政预算改革的一面,又有其在独特的历史条件下逐步资本主义化的一面,如国地收支划分、预决算制度、会计出纳制度、财政管理体制的调整等都是财政预算现代化的具体体现。民国政府对财政预决算制度的尝试和建设是中国财政预决算现代化进程中的重要环节,它奠定和完成了中国预算制度的现代化转型,在财政史上具有重要地位。民国时期财政预算制度的现代化转型对我国提升国家治理水平具有重要的历史启示。
The financial budget of the Republic of China inherited both the fiscal budget reform in the late Qing dynasty and its capitalist phase under the unique historic conditions, such as the division of revenue and expenditure in the country, the budget of final accounts, the accounting and cashier system, the financial management system The adjustments are all concrete manifestations of the modernization of the fiscal budget. The attempt and construction of the financial budget of the Republic of China by the Chinese government is an important link in the process of modernization of the financial budget of the PRC. It laid and completed the modernization of China’s budget system and has an important position in the history of finance. The Modern Transformation of the Fiscal Budget System in the Period of the Republic of China Has Important Historical Enlightenments for Our Country to Improve the National Governance Level.