论南京政府时期的中央与地方财政收支结构

南京国民政府时期中央与地方财政收支结构的制定与调整，是南京国民政府在统一全国的过程中重新确定中央与地方关系的一项重要举措，也是中国财政体制现代化进程中最为重要的一步。从中央与地方财政收支结构划分的原则、平衡性及两者的规模比例等方面来看，南京国民政府时期的中央与地方财政收支结构的划分较为合理，但这一划分仍有许多不足。

The Pattern of Financial Revenues and Expenditures of the Central and the Local during the Period of Nanjing Government

Establishing and adjusting the structure of financial revenues and expenditures of the central and the local during the period of Nanjing Government, is not only an important measure of determining the relationship between the central government and the local government in the process of unification,but also a critical step of modernization of Chinese financial system. The delimitation is reasonable viewed from the principles of delimiting,the balance and the proportion of scale,yet there still exists a great deal of shortcomings.