國民政府鹽務稽核所的興革試析（1928-1936）

The 1928 to 1936 Reforms of the Inspectorate of Salt Revenue under the National Government of China: A Preliminary Study

葉美珠(Mei-Chu Yeh)

《國史館館刊》 49期 (2016/09) Pp. 1-3+5-32

摘要

鹽務稽核所成立於1913年，源於北京政府與列強簽訂善後大借款，為整頓鹽務將鹽稅收入全數作為借款擔保。北伐成功以後，南京國民政府於1927年恢復設置稽核所。1928-1936年間，國民政府財政部大力推動鹽務稽核所的興革，包括：一、修改稽核總、分所章程，並調查鹽務組織情形；二、恢復稽核所，統一由中央徵收鹽稅；三、進行鹽務組織整併，擴大稽核所系統；四、稽核所內部組織的改革整頓。五、1936年增修「財政部組織法」，以及1937年4月鹽務稽核所改組為鹽務總局，使鹽務稽核所名稱正式走入歷史。基本上，藉由稽核所的組織設立與裁併、恢復與擴大過程，可得悉鹽務稽核所的興革與發展。綜觀國民政府為改善財政收入為目的，恢復並擴大鹽務稽核所，而達成中央政府徵收穩定的鹽稅收入，貢獻財政良多；但另一方面卻無法完全排除帝國主義的干涉，一直到抗戰後期廢除不平等條約，洋員才全數由機構中退出。

關鍵字

國民政府 ； 財政部 ； 鹽務稽核所 ； 善後大借款 ； 鹽稅

並列摘要

The Inspectorate of Salt Revenue was first set up in 1913, as a result of the Reorganization Loan, which concluded the Peking government's negotiations with foreign powers with its commitment of all China's salt revenues to the repayment of the foreign loans through the reorganization of its Salt Administration. After the victory of the Northern Expedition, the Nanjing government began gradually to resume the functioning of the Inspectorate of Salt Revenue. From 1928 to 1936, the Ministry of Finance took charge of major reforms of the Inspectorate of Salt Revenue. These reforms were adopted to: 1. Amend the articles of the Inspectorate and investigate the Salt Administration. 2. Resume the functions of the Inspectorate and collect Salt Revenue through the central government. 3. Incorporate the Salt Administration and expand the entire system of the Inspectorate. 4. Facilitate an overhaul of the internal administration of the Inspectorate. 5. Amend the Organic Act of the Ministry of Finance in 1936, to incorporate the Salt Administration which was restructured and renamed the Salt Administration in April, 1937. This preliminary study aims to understand the Salt Administration's reform and development through which the Inspectorate of Salt Revenue by the organization was established, incorporated, reconstructed and expanded. The study concludes that, with increasing fiscal income as the main objective of the national government, the Nanjing govenment restored and expanded the entire system of the Inspectorate of Salt Revenue. This did help the government to collect Salt Revenue stably and contribute much Salt Revenue to public finance. However, the probable effects from imperialism could not be ignored, because foreigners at the Salt Administration continued to be employed until the abolishment of unequal treaties near the end of WWII.

並列關鍵字

National Government of China ； Ministry of Finance ； Inspectorate of Salt Revenue ； reorganization loan ； salt revenue

參考文獻

《軍事委員會侍從室檔案》（臺北，國史館藏）〈顧建中〉。

《蔣中正總統文物》（臺北，國史館藏）〈一般資料─呈表彙集〉。

《蔣中正總統文物》（臺北，國史館藏）〈事略稿本─民國十七年十月〉。

《蔣中正總統文物》（臺北，國史館藏）〈事略稿本─民國十七年十一月〉。

《蔣中正總統文物》（臺北，國史館藏）〈親批文件─民國十九年十二月〉。