东北易帜后到九一八事变前,蒋介石南京政府对东北财权谋求削夺和控制。由于张学良东北集团强有力的抵制,使南京不得不迁就妥协。东北当局一方面适应南京政府的“统一”政策,对东北财政金融进行了某些改革;另一方面,对南京予以抵制和抗争,竭力掌控东北财权。二者在财权关系上既有合作,又有争斗。从本质上说是统治阶级内部中央集团和地方集团在利益和权力上的分配与争夺。 Before the September 11th Incident in Northeast Yiqian, Chiang Kai-shek’s Nanjing government sought to eliminate and control the property rights in Northeast China. Due to the strong resistance of Zhang Xueliang Northeast Group, Nanjing had to compromise. On the one hand, the northeast authorities adapted to the “unification” policy of the Nanjing government and carried out some reforms on the finance in northeast China; on the other hand, they resisted and struggled against Nanjing and tried their utmost to control the financial rights in northeast China. Both in the financial relations of cooperation, there are fighting. In essence, it is the distribution and competition of interest and power between the central and local groups within the ruling class.