抗战时期甘肃田赋仓储管理探析(1941～1945年)
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摘要
抗战爆发后,甘肃成为战时大后方。虽然战前本省已有积谷仓,但随着战时国民政府实行田赋征实制度,粮食仓储已不敷需求,后在政府的资助下修建了大量仓库,名为田赋仓。仓储修建后,粮食部制定了一系列仓务管理细则,包括粮仓管理人员、粮食检验、入仓后管理、损耗处理等。通过有效的仓储管理,保证了粮食的安全、保障了抗战后期军粮民食的供应,稳定了后方社会秩序,为坚持抗战做出了巨大贡献。
After the outbreak of Anti-Japanese War,the Gansu became the rear area of anti-Japanese War.Before the outbreak of Anti Japanese War,Gansu province had already existed traditional storage.With the National Government carried out the policy of "Land Tax in Kind",the storage was no longer adequate for grain.So,the National Government spend much money in building storehouse named land tax barn.After the storage accomplished,the Food Ministry formulated a series of administrative methods for keeping grain,including managers of granary,grain inspection,disposal of losses and so on.By this effective measures,not only the grain obtained safe guard,and guaranteed abundance of grain supplies in food demands,but also the social order got stabilized in the rear area.In a word,the policy of "Land Tax in Kind" and storage had made great contributions to the victory of anti-Japanese War.
After the outbreak of Anti-Japanese War,the Gansu became the rear area of anti-Japanese War.Before the outbreak of Anti Japanese War,Gansu province had already existed traditional storage.With the National Government carried out the policy of "Land Tax in Kind",the storage was no longer adequate for grain.So,the National Government spend much money in building storehouse named land tax barn.After the storage accomplished,the Food Ministry formulated a series of administrative methods for keeping grain,including managers of granary,grain inspection,disposal of losses and so on.By this effective measures,not only the grain obtained safe guard,and guaranteed abundance of grain supplies in food demands,but also the social order got stabilized in the rear area.In a word,the policy of "Land Tax in Kind" and storage had made great contributions to the victory of anti-Japanese War.
引文
[1]甘肃地方史志编纂委员会.甘肃省志·粮食志[M].兰州:甘肃文化出版社,1995.
[2]张宪文.民国档案与民国史学术讨论会议论文集[C].北京:档案出版社,1988.
[3]秦孝仪.革命文献第117辑[Z]∥抗战建国史料——田赋征实(四).台北:“中央”文物供应出版社,1989.
[4]甘肃省管理粮食暂行办法[J].甘行月刊,1941,(6):77-84.
[5]甘肃省档案馆档案[Z].档案号59-12-53.
[6]本部统计室.粮政大事纪要表[J].粮政月刊,1943,1(1):64-89.
[7]汪元.中国粮食仓储设施概况[J].粮食问题,1944,1(3):153-156.
[8]甘肃省档案馆档案[Z].档案号4-3-80.
[9]汪元.五年来粮食仓储设施与推进积谷概述[J].粮政季刊,1947,(4):62-71.
[10]田赋征收实物验收规则[J].甘肃省政府法令公报,1941,4(1):54-55.
[11]甘肃省档案馆档案[Z].档案号59-6-11.
[12]甘肃省档案馆档案[Z].档案号32-1-121.
[13]胡昌龄.粮仓管理概论[J].粮政季刊,1947,(4):252-263.
[14]张掖地区粮食志编纂领导小组.张掖地区·粮食志[M].兰州:甘肃人民出版社,1999.
[15]中国人民政治协商会议甘肃省委员会文史资料研究委员会编.甘肃文史资料选辑第3辑[C].兰州:甘肃人民出版社,1963.
[16]中国人民政治协商会议甘肃省委员会文史资料研究委员会,编.甘肃文史资料选辑第8辑[C].兰州:甘肃人民出版社,1980.
[17]郝银侠.抗战时期国民政府田赋征实制度之研究[D].武汉:华中师范大学近代史研究所博士论文,2008.
[18]粮食收交仓储及运输损耗率暂行标准草案[J].督导通讯,1942,(1)4:52-54.
[19]秦孝仪.革命文献第116辑[Z]∥抗战建国史料——田赋征实(三).台北:“中央”文物供应出版社,1987.
(1)“斗级”即主管官仓、务场、局院的役吏。从清代以来,世代相传,成立田粮处后,改称库丁,列入编制。
[2]张宪文.民国档案与民国史学术讨论会议论文集[C].北京:档案出版社,1988.
[3]秦孝仪.革命文献第117辑[Z]∥抗战建国史料——田赋征实(四).台北:“中央”文物供应出版社,1989.
[4]甘肃省管理粮食暂行办法[J].甘行月刊,1941,(6):77-84.
[5]甘肃省档案馆档案[Z].档案号59-12-53.
[6]本部统计室.粮政大事纪要表[J].粮政月刊,1943,1(1):64-89.
[7]汪元.中国粮食仓储设施概况[J].粮食问题,1944,1(3):153-156.
[8]甘肃省档案馆档案[Z].档案号4-3-80.
[9]汪元.五年来粮食仓储设施与推进积谷概述[J].粮政季刊,1947,(4):62-71.
[10]田赋征收实物验收规则[J].甘肃省政府法令公报,1941,4(1):54-55.
[11]甘肃省档案馆档案[Z].档案号59-6-11.
[12]甘肃省档案馆档案[Z].档案号32-1-121.
[13]胡昌龄.粮仓管理概论[J].粮政季刊,1947,(4):252-263.
[14]张掖地区粮食志编纂领导小组.张掖地区·粮食志[M].兰州:甘肃人民出版社,1999.
[15]中国人民政治协商会议甘肃省委员会文史资料研究委员会编.甘肃文史资料选辑第3辑[C].兰州:甘肃人民出版社,1963.
[16]中国人民政治协商会议甘肃省委员会文史资料研究委员会,编.甘肃文史资料选辑第8辑[C].兰州:甘肃人民出版社,1980.
[17]郝银侠.抗战时期国民政府田赋征实制度之研究[D].武汉:华中师范大学近代史研究所博士论文,2008.
[18]粮食收交仓储及运输损耗率暂行标准草案[J].督导通讯,1942,(1)4:52-54.
[19]秦孝仪.革命文献第116辑[Z]∥抗战建国史料——田赋征实(三).台北:“中央”文物供应出版社,1987.
(1)“斗级”即主管官仓、务场、局院的役吏。从清代以来,世代相传,成立田粮处后,改称库丁,列入编制。