French public finance and budget system between 1871-1914

[第一部分]这一部分对1871-1914年间法国公共财政和预算制度的政策和管理进行了论述。普法战争后，法国政府在公共财政方面出现了许多问题，特别是巨额债务和预算赤字。另一方面，她不得不重建经济社会结构和军队。根据这些新的任务，政府创建了新的非常预算制度。新的制度被称为“清算的命令”(1872-1878)和“非常预算(1879-1891)”。但是，在大萧条时期，政府不得不将预算外资金整合到普通预算中，并发行长期国债，以清算许多源于预算外昂贵机制的债务。为了支付利息，他们不得不从税收中“发现”新的资源，而不是通过发行更多的债券。在革命以来税收改革不动的传统和政党的斗争中，这是很难做到的。但在那段时间里，法国的贸易政策重新回到了保护主义的轨道上，各国达成了共识，尽管共识并不稳固。保护主义关税的收入增加了，可以弥补身体的不足。这种新的制度，在没有贷款的情况下，确保‘预算联合制’是世纪之交第三共和国财政政策的一个标志。[第二部分]这一部分是对“法兰西共和国”传统研究的回顾。为了追溯上述财政-预算制度的“变形”过程，有必要了解当时政府和议会的一些历史行为者。为此，我们试图回顾克劳德·尼科莱、奥迪尔·鲁德尔和皮埃尔·罗桑瓦隆的研究，特别是机会主义时刻和参议院的作用。[第三部分]金融法案历史数据库系统的发展报告。在那段时间里。

[part.I]This part forcused on policy and administration of French public finance and budget system between 1871-1914.After Franco-Prussian War, French State had many problems on public finance, specially a sizable debts, a deficit of budget. On the other side, she had to re-construct the economic-social structure and army. The Government created new extraordinary budget system for according to those new tasks.. New systems were called, 'Compte de liquidation' (1872-1878) and 'budget extraordinaire (1879-1891)'. But, In the Great Depression the gouvernments had to integrate the extra-budget into the ordinary budget and to issue long-term treasury bonds for the liquidation of many debts originated from extra-budget expensive mechanism. And to cover interest payments, they had to 'discover' new resources from taxes, not from more emission of bonds. In the tradition of immobilisme of tax reform since the Revolution and struggles of political parties, it was dificult to do. But in that time, French trade policy returned to protectionism with national consensus even if not solid. The income of the protectionism tariff increased and could cover the shorfall of bodget.This new system to secure the 'budget unite system' without loans was a symbol of the financial policy of the third Republic in the turn of century.[part.II]This part was a review of studies about "French Republic" tradition.To trace the process of 'metamorphosis' of above finance-budget system, it is necessary to understand some historical caractors of government and parliament in that time.To do so, we tried to review studies of Claud Nicolet, Odile Rudelle and Pierre Rosanvalon, specially on the moment of Opportunisme and the role of senate.[part.III]a report of development of historical data-base system about Financial Acts. in that time.