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| 文章编号：1672-3104(2012)03-0166-05 |
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蔡锷督滇时期的云南财政建设措施 |
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肖雄 |
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（云南师范大学历史与行政学院，云南昆明，650500） |
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| 摘 要： 辛亥革命胜利后，云南军都督府一时面临财政困难。为解决此一困难，蔡锷领导下的军都督府相应采取措施进行节流与开源，云南财政紧张的状况由此得到缓解，不但可以自给，而且还支持了中央政府和其他财政困难的省份。其中某些措施，如审计制度的建立，更是开启了历史先河。 |
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| 关键词： 蔡锷；云南都督；云南财政建设；开源；节流 |
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The public finance construction of Yunnan in Cai E’s period |
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XIAO Xiong |
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（School of History and Administration, Yunnan Normal University, Kunming 650500, China） |
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| Abstract: After the Revolution of 1911 in Yunnan, the new government faced the public financial difficulties. In order to solve this problem, the new government corresponded to adopt various valid measure to carry on reducing expenses and openning the source.The nervous condition of public finance of Yunnan was alleviated from here. The public finance construction was really fruitful. Much can be learned from the effective measures taken then under the leadership of Cai E. |
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Key words: Cai E; Yunnan; public finance construction; opening the source; reducing the expenses |
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