French public finance and budget system between 1871-1914

[第一部分]主要论述1871 - 1914年间法国的财政政策和财政管理以及预算制度。普法战争后，法国财政出现了诸多问题，特别是巨额债务、预算赤字。另一方面，她必须重建经济社会结构和军队。政府根据这些新任务建立了新的特别预算制度。新的系统被称为“清算会计”（Compte de liquidation，1872 - 1878）和“特别预算”（budget extraordinaire，1879 - 1891）。但是，在大萧条时期，政府不得不将预算外资金纳入正常预算，并发行长期国债，以清偿大量预算外资金产生的债务。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。在辛亥革命以来税收改革的僵化传统和政党斗争中，这是难以做到的。但在这段时间里，法国的贸易政策回到了保护主义，即使不稳固，也有全国共识。保护主义关税收入的增加，弥补了财政赤字的不足，这一新的无贷款的"预算统一制"，是世纪之交第三共和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"蜕变"过程，有必要了解当时政府和议会的一些历史特征，为此，我们尝试回顾了克劳德·尼科莱、奥迪尔·鲁代勒和皮埃尔·罗桑瓦隆的研究，特别是对"法兰西共和国"时期和参议院角色的研究。第三部分金融行为历史数据库系统的开发报告。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.