伪满洲国的街村财政

伪满洲国成立初期,出于治安上的需要,日本侵略者在地方基层实行保甲制度,通过组织反动保卫团、实行连坐制度等,疯狂镇压东北人民的反抗,其所需经费以强征所谓的保甲费为支撑。1937年后,由于伪满洲国的主要任务向"国家建设"转变,对于基层地方,发布街制和村制,仿照日本基层的町村制度实行所谓的"地方自治",并制定了统一的街村财政税收制度。但是街村制度并没有脱离保甲制度的藩篱,也没有真正为中国东北基层地方带来自治的福音,不过是对中国东北基层进行侵略和掠夺的变形而已。

On Street and Area Finance of Puppet Manchuria

In the early puppet Manchuria era,Japanese aggressors implemented Bao-jia system at the basic level so as to maintain law and order.They levied Bao-jia fee,put household under the joint responsibilities and organized the security corps so as to suppress the Northeast people’s revolt.After 1937,puppet Manchuria took the nation construction as the main task,promulgated street and area system after Japanese town and village system.Puppet Manchuria implemented the so-called local autonomy and developed a unified financial and taxation system.The street and area system was still strictr in the Bao-jia frame.It did not bring glad tidings to the basic level of NE China,but only a deformation of aggression and plunder.