1911年부터 1920年까지 朝鮮總督府 特別會計의 推移分析 = THE STUDY OF THE BUDGETARY TRANSITION FOR CHOSEN GOVERNMENT GENERAL DURING 1911 TO 1920

다국어 초록 (Multilingual Abstract)

Korean sovereignty was deprived on 29th August, 1910, by Japanese imperialits under the pretext of the annexation of Korea to Japan with a threat and honeyed words "having in view the special and close relations between their respective countries, desiring to promote the common weal of the two nations and to assure permanent peace in the Far East."
As the treaty of annexation was concluded, the name of the country, Korea was changed to Chosen. The Koreans were ruled over by the orders of Governor-general, which virtually had legal effects. Korean Government general budget was subordinated to one of the special accounts of Japanese Government, i. e., Chosen Government General Special Account. Budgetary system had to undergo a drastic reorganization so as to meet the Japanese vicious desire to colonize the country. On tax system, taxes turned to account for the means of plunder. The annual expenditures were increased chiefly to keep a strong police force.
In 1919, after the 1st world war, Korean had declared their independence under the principle of racial self-deter-mination, but Japan treated it as an agitation against Japan, and to suppress such a movement, they expended large sums of expenditures which were borne by Koreans.
In general, government budget on money side is a factor in understanding the evaluation of government activities. Therefore, we could understand the political, economic, and social phenomena getting through the annual budgetary transitions.
The object of this study is to grasp the diverse historical facts concerning Korean budgetary system and budgets of Chosen Government General during 1911 to 1920.
This study consists of three parts: introduction, main subject and conclusion. The main subject is further divided into four parts. The first part deals with the depriving process for Korean sovereignty, the second budgetary system, the third budgetary accounting system, the institutions and offices for the execution of the budgetary system under the Chosen Government General and the last part treats of the annual budgetary transition for the Chosen Government General Special Account from 1911 to 1920.

목차 (Table of Contents)

• Ⅰ. 序 論
• 1. 硏究目的
• 2. 硏究範圍
• 3. 硏究方法
• Ⅱ.本 論
• 1. 朝鮮統治權의 奪取過程
• 2. 會計制度
• 3. 財務行務機關
• 4. 年度別 朝鮮總督府 特別會計의 推移
• Ⅲ. 結 論