CAJ | 학술논문

20世纪30年代农民负担突增。为减轻农民负担，国民政府三令五申，并召开第二次全国财政会议，但是其政策措施多未落到实处。从政府行为角度究其原因，首先，中央政府在制定政策时没有兼顾地方财政状况；其次，只是单纯强调减轻农民负担，没有挖掘农民负担激增的政策根源，从矛盾的焦点入手；再次，没有启动地方政府税收的法制化进程。
20세기30년대농민부담돌증。위감경농민부담，국민정부삼령오신，병소개제이차전국재정회의，단시기정책조시다미락도실처。종정부행위각도구기원인，수선，중앙정부재제정정책시몰유겸고지방재정상황；기차，지시단순강조감경농민부담，몰유알굴농민부담격증적정책근원，종모순적초점입수；재차，몰유계동지방정부세수적법제화진정。
Peasants＇ burden increased sharply in the 1930s. In order to lighten peasant＇s burden, the national government repeated injunctions, held national financial meeting second time, but there were too many to fulfill its policies and measures. Tracing it to its cause in terms of government＇s behavior, at first, the central government had not given consideration to the local financial state while making the policy; secondly, just put emphasis on lightening peasant＇s burden simply, had not excavated the policy origin leading to peasants＇ burden increasing sharply, proceed with focus of the contradiction. Moreover, there was no legal process of starting the local government revenue.