防区制时期四川军阀筹饷机制及公平性危机-《中国农史》

文章信息/Info

Title:: The Mechanism of Sichuan Warlords Raising Military Funds and Fairness Crisis during the Period of Defense Zone System

Author(s):: LOU Min; （School of Marxism, Shanghai University of Engineering Science, Shanghai 201600）

Keywords:: the period of defense zone system; raising military funds; advancing payment; grass-root society

摘要:: 四川军阀何以能够维持长达十七年的割据统治，这牵扯出经济史领域内一个值得关注的基层财税实践议题。江津县的个案表明，民国初年的财税整理措施，使军饷嵌入地方财税系统，“就地筹饷”原则由此形成。在县城，商人充当军饷抬垫的主体，并从中赚取20%的年利；在乡村，“抬垫军饷”实为强制性税收预征，且征收对象主要是那些田产收益较多的富绅群体。四川军阀在筹饷的过程中，不仅借助民间金融市场的资本力量以增强其资源汲取效率，而且还兼顾了乡村基层社会的稳定性。但这种筹饷机制使地方社会引发了严重的公平性危机，进而加速了地方精英与金融资本从乡村向城市流动的进程，拉大了近代以来衍生的城乡差距。

Abstract:: How Sichuan warlords were able to maintain their seventeen years of separatist rule was a noteworthy grassroots financial and tax practice issue in the field of economic history. The case of Jiangjin County shows that the financial and tax consolidation measures in the early years of the Republic of China integrated military pay into local financial and tax systems, and the principle of "raising pay on site" was subsequently formed. In the county town, merchants acted as the main body of advancing payment and earned an annual profit of 20% from it. In rural areas, advancing military pay was actually a mandatory pre-tax collection, and the main target of the collection was the wealthy gentry who had more income from their land. In the process of raising salaries, Sichuan warlords not only relied on the capital power of the private financial market to enhance their resource extraction efficiency, but also took into account the stability of rural grassroots society. But the mechanism of raising military funds has caused a serious crisis of fairness in local society, accelerating the process of local elites and financial capital flowing from rural areas to cities, and widening the urban-rural gap that has emerged since modern times.