陈兆鲲焜（SHAO-KWAN CHEN），字希尧。1886年12月出生于中国广东。1909年自费在康奈尔大学学习农业，第二年转学至哥伦比亚大学。1911年获得文学硕士，后改学经济学。1914年毕业于哥伦比亚大学，博士论文为《清代中国的税收制度（16441911）》The System of Taxation in China in the Tsing Dynasty,1644-1911。1914年回国，任职于财政部。1915年任职于北京盐务署，兼任北京大学法科教员。1922年前后任职于北京大学，经济学教授。1941年前后，任伪国立北京大学教授。1942年发表《读马尔瑟斯人口论感言》，收入《北京大学论文集》。1943年发表《中国古代田赋兴革论略》，收入《社会科学季刊》。
目錄：
CHAPTER Ⅰ
THK CHINESE GOVERNMENT
CHAPTER Ⅱ
EXPENDITURES AND REVENUES
CHAPTER Ⅲ
TAXATION OF LAND
CHAPTER Ⅳ
TAXATION OF SALT
CHAPTER Ⅴ
TAXATION OF COMMODITIES
The Regular Customs—The Li—kiu Duty
CONCLUSION
APPKNDICES
A LIST OF SELBCTED REFERENCES IN CHINESE
內容試閱：
The distribution of business among the bureaus was made in accordance with its nature But this method was not always followed，because the quantity of certain matters was too great to be transacted by a single bureau.In that case the work was divided according to geographical lines as well as according to the nature of the function.In other words，a function was generally discharged by several bureaus.Ea，ch bureau hard three classes of secretaries，and each class consisted of a certain number of Chinese，Mongolians and Manchus.
The Deportnwnt of Fi rance（Hu—Pu）
Among the six departments of internal affairs as mentioned above，the Department of Finance should be described more fully，because the administration of finance was one of the most important functions of the Chinese govemment.It framed and supervised the laws conceming territory and population.It had power to divide the country into administrative divisions，1 uiz.，provinces，prefectures and districts； to classify the population accordingto the permanent occupation and home； to survey the land of the country； to equalize the burden of taxation and service； to appropriate the ordinary expenditures of the govemment； and to adjust the amount of reserved grain.
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