南京国民政府时期的农民负担(1927-1937)——以河北省为中心的考察

20世纪30年代初，县地方政府为给乡村治理各项新举措筹集经费，骤然加重了农民的田赋正附税负担，同时，其他负担的存在使得农民负担更趋沉重。农民承受了更大的效应损失。由于国民政府的乡村治理转型过分注重政治效应，忽视社会效应，并且各县地方多实施不力，致使农民未得到相应的效应补偿，政府的加税行为呈现出严重的不合理局面。这种局面加剧了政府与农民之间的矛盾，动摇了南京国民政府统治乡村的“合法性”基础。

The Peasant Burden in the Period of Nanjing Kuomin Government (1927-1937)——Taking Hebei Province as the Centre

At the early days of 1930s, the peasant burden tended to be heavier because of the land taxation burden that was used to funds to carry out new measures of rural governance by county governments, and it was even heavier because of the other burden. The peasants endured more effective losses. Because the transformation of rural governance of Nanjing Kuomin government pay attention to political effect excessively, and neglected social effect, and its measures were carried out disadvantageously by county governments, the peasant did not receive inexpensive effective compensation, so that the action of increasing taxes of the government was not rational seriously. The condition increased the contradiction between the peasant and the government, so that wavered the lawful basis on governing rural society of Nanjing Kuomin government.