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論文(リポジトリ)

論文(リポジトリ)
陳, 祥
出版情報: 現代社会文化研究 — 現代社会文化研究.  50  pp.33-50,  2011-03.  新潟大学大学院現代社会文化研究科
本文リンク: http://hdl.handle.net/10191/22329
概要: The issue of this paper is to research the financial situation of the local administration and to clarify the way of collecting village taxes in Manchukuo. At first, the formation of the Local administration in the Northeast of China in 1920s was examined. The focus of this part is the assumption of the local expenditure tax reform of Manchukuo. Second, a series of adjustment of the rule of the local finance in the 1930s was done. At the same time, during the research some problems and contradictions arose. By solving these problems, the auther will examine the following question was local finance was under Manchukuo control. Third, the yearly account of the local administration is examined by using the data of local finance. By examining the realities and the interrelation of the Local finance, the auther thinks that the realities of local rule can be explained from aspects of local finance in Manchukuo. 続きを見る
2.

論文(リポジトリ)

論文(リポジトリ)
舒, 瑾
出版情報: 現代社会文化研究 — 現代社会文化研究.  46  pp.35-48,  2009-12.  新潟大学大学院現代社会文化研究科
本文リンク: http://hdl.handle.net/10191/22139
概要: Between 1984 and 2007 years, China's fiscal and taxation system carried out a series of major system reform and innovation, achieved a series of historic breakthroughs according to the order of building and improving the socialist market economic system. Especially the tax sharing reform in 1994 embarked China's financial reform and development on a standardized track. In this paper, I researched and evaluated the social security system under the guidance of government through the analysis of the Changchun municipal government's revenue and expenditure changes after the tax sharing reform in 1994. 続きを見る