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    題名: 日治時期臺灣歲計制度建立之研究(1895-1899);The Establishment of Taiwanese Annual Budget System in Japanese Rule (1895-1899)
    作者: 林煒舒;Wei-shu Lin
    貢獻者: 歷史研究所碩士在職專班
    關鍵詞: 補充金;審計;祝辰巳;會計;歲計;Grant;Audit;Houri Tatumi;Accounting;Annual budget
    日期: 2009-03-19
    上傳時間: 2009-09-22 09:32:40 (UTC+8)
    出版者: 國立中央大學圖書館
    摘要: 本文研究主旨在於從西式歲計在臺灣建立的歷程,探討為何「台灣的現代化,劉銘傳開其端緒,但真正達成現代化效果的則是兒玉、後藤新平」的課題。日本政府將西洋歲計體制移植到新領土,臺灣歲計納入國家總預算成為國家政策,因此大藏省成為臺灣歲計在法律上的主管,這是中央集權型式的日本財政體制特色。是以,帝國議會在每一會計年度必須依法對臺灣歲計進行審議,在此一體制運作下,讓臺灣補充金成為政府與議會角力的犠牲品。制定於1889年的帝國憲法,並未考慮到新領土特殊需求;1896年臺灣既與北海道、沖縄同納為拓殖務省所管轄,且歲計制度同為「一般會計」所管理,則臺灣在日本帝國的統治範疇下,於內地或殖民地的定位上,直到1898年才確立。1897年由祝辰巳主導成立臺灣的主計制度,配合移植臺灣的會計、統計、審計、複式簿記,這些輔助歲計執行的制度之建立及發展,造就一個可以在數字上進行管理的臺灣。由桂太郎、乃木希典兩任總督的去職過程,可以察覺明治天皇倚賴直屬的審計體制,從而有效地進行對臺灣形勢的監控,並形成日治時期重決算、會計,輕預算的特殊體制。1899年帝國議會藉審議「臺灣事業公債法案」的機會,抨擊政府經營臺灣的政策,總督府在政治壓力下宣布實施「臺灣歲計獨立」計畫,兩項政策的實施,從而奠定臺灣經濟發展的財政基礎。 The theme of this thesis is to argue “the modernization of Taiwan was initiated by Liu Ming Chuan, but the realization of the modernization was achieved by Kodama Gentaro and Goto Shinpei” from the perspective of the establishment of Taiwanese Annual Budget System during Japanese Rule. Japanese government transplanted the Western annual budget system to the new territory. The incorporation of the annual budget into the nationally general budget became the national policy. The Ministry of Finance took over the legitimate power to manage the Taiwanese annual budget. The previous two policies determined the characteristic of a centralized-authority financial system of Japan. Therefore, the Reichstag (Empire Parliament) had to discuss the Taiwanese annual budget by operation of law during every fiscal year. Based upon the exercise of such system, Taiwanese Grant turned out to be the scapegoat under the conflict between the Japanese Cabinet and the Reichstag. The 1889 Meiji Constitution did not regulate the special requirement of the new territory. In 1896, Taiwan as well as Hokkaido Prefecture and Okinawa County were governed by the Ministry of Colonial Department. The annual budget system was managed under the item of “General Accounting.” Not until 1898 was the identity of Taiwan as the inland or the colony under the rule of Japanese empire recognized. Tracing back to 1897, under the blueprint of Houri Tatumi, the assistant systems of Taiwanese accounting, statistics, auditing, and double entry bookkeeping were established and developed. On the one hand, it helped with the practice of the annual budget system; on the other hand, the system created a new conception of Taiwan which could be governed with the assistance of figures. In the retrospection of the process of the leaving of Katura Tarou and Nogi Maresuke, a unique system was formed in the way Meiji Emperor relied upon the direct auditing system as as to effectively supervise and control over the situation of Taiwan. Its uniqueness lies in the emphasis more on the final budget and accounting rather than the preliminary budget. In 1898, Reichstag took the chance to criticize the Japanese policies in Taiwan during the discussion panel of the Act of Taiwanese Enterprise Bond. Under the political pressure, the Presidential Hall announced the plan of the Independence of Taiwanese Annual Budget. The practice of these two policies laid down the financial foundation of the development of Taiwanese economy.
    顯示於類別:[歷史研究所碩士在職專班 ] 博碩士論文

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