CAJ | 학술논문

晚清以降日益形成的中央与地方财政分立趋势,一直延续到南京国民政府统治时期,并对南京国民政府治下诸多改良活动产生重要影响。国民政府的监狱建设、改良等活动就是一例。国民政府虽将监狱的建设与改良权限统归中央,但在国家财政未能真正统一、地方财政亦非真正独立的环境里,无论是中央还是地方政府均不愿为此提供经费保证,导致此项改良活动难以按照原初计划顺利施行。当国民政府最终责令地方承担建设、改良经费后,各地政府却又借词财政空虚、司法权限统归中央,要求中央层承担经费,并消极对待这一改良活动,终进一步恶化了司法环境,使监狱、法院等部门更为腐败,狱政改良成果黯然。国民政府监狱建设及经费问题固然体现了国民政府统治能力的欠缺,但更体现了近代社会转型期间司法制度改良的艰难,其中尤其是财政税收等经济因素对司法、行政的深刻影响。
만청이강일익형성적중앙여지방재정분립추세,일직연속도남경국민정부통치시기,병대남경국민정부치하제다개량활동산생중요영향。국민정부적감옥건설、개량등활동취시일례。국민정부수장감옥적건설여개량권한통귀중앙,단재국가재정미능진정통일、지방재정역비진정독립적배경리,무론시중앙환시지방정부균불원위차제공경비보증,도치차항개량활동난이안조원초계화순리시행。당국민정부최종책령지방승담건설、개량경비후,각지정부각우차사재정공허、사법권한통귀중앙,요구중앙층승담경비,병소겁대대저일개량활동,종진일보악화료사법배경,사감옥、법원등부문경위부패,옥정개량성과암연。국민정부감옥건설급경비문제고연체현료국민정부통치능력적흠결,단경체현료근대사회전형기간사법제도개량적간난,기중우기시재정세수등경제인소대사법、행정적심각영향。
Since the late Qing dynasty the central and local finance division trend had continued to the Nanjing National Government period which had made many negative effect to the Nanjing National Government＇s improvement activities. For example the prison construction activities although the Nanjing National Government had the authority to the Central Government but in the environment which the central finance was not truly unified the local finance was not truly independent, both the central and local governments were reluctant to provide financial guarantees which led to the improvement activities could not be performed in accordance with the original plan. The problem of the Nanjing National Government prison construction and fund raising not only reflected the lack of the Nanjing National Government ability but also reflected the difficulties of the judicial system reform during the modern social transformation period, especially the profound effect of the fiscal and taxation such economic factors to the social justice and administration.