2005, Vol., No.13

Korean Review of French History 2023 KCI Impact Factor : 1.67

pISSN : 1229-702X
https://journal.kci.go.kr/krfh

In the eighteenth century the financial activities formed a system of the practices and, therefore, became a kind of financial administration: the system of the ‘results’. The aim of this system was to ensure the kings the regular entrance of revenues from direct taxes. It was based on the rescriptions, bills drawn on taxes to collect in the future. Instead of the taxation which was always time-consuming and uncertain despite preventive measures, the rescriptions issued every month by receivers general financed the kings’ expenses and supported the ministerial activities. From the eighteenth century onwards the taxation worked only to raise the funds for the reimbursement of the rescriptions. With this system of the ‘results’, the kings could obtain the regularity of the financial operations and the flexibility of the politics. This system of the «results» altered the nature of the services of the general receivers of finances. They were no longer the officer- accountants whose ordinary function was to transfer the products of the direct taxation to the Royal Treasury and to supervise the receivers of tailles. However, as manipulator of the rescriptions, the general receivers of finances took the responsibilities for the payment of the rescriptions. They became the guarantors of the royal credits and the funding sources. This new function was encouraged by the government which was always eager to obtain the advances, the rescriptions on the revenues to come. Therefore, the eighteenth century saw the birth of the bankers of royal affairs, i.e. «financiers».

Established in 1907, the EENF produces, transports and distributes the electricity on the north of France during the first half of the 20th century. The first period represents a phase of the creation of the EENF motivated by Giros and Loucheur and the first years of exploitation which were characterized by the rapid growth of the production. It is because of Giros and Loucheur’s support, very qualified CEO, in the sense of management. The strong development requires a great deal of financial funds. That is why she raised her share capital and issues the obligations. The strategic basis for the development is the construction of the Wasquehal power plant which produced the qualified electricity in order to satisfy its clients. In 1910, the SGE holds the control of CEN. Thanks to this control, it could efficiently manage the EENF. Under the competition with the EGN on the same region, the enterprise yields bad profits. It focuses much more its attention on its internal growth than on the external one. On the other hand, despite the lack of coal, the company pursues the active reconstruction without a particular interruption from 1919 to 1921. This rapid expansion is resulted from the strategy of Giros group to reinforce the influence on its management. Efficiently, in the financial and material plan as well as human resources, Giros group supports very actively the EENF for its reconstruction. However, it causes consequently the deep dependence of this group.

This study is to examine the role of the recommendation that tried to change from the National education to the European education. Since 1935, the Franco-German commission had a lot of meetings for discussing the Franco-German history textbook work. These meetings brought forth three recommendations of 1935, of 1951, and of 1988. These recommendations constituted a classic model revising the History Textbook in order to overcome the perspective of the extreme nationalism. Through the analysis of the History Textbook in 1930’s, in 1970’s, and 1990’s, we could affirm that three recommendations had been reflected in the text relating to the Franco-German relation. However, this tendency had a relation with the political situation. After the World War II, it was necessary to form the European History accepting to the European Countries for the construction of European Union. This situation contributed to the accord between France and Germany for revising the Franco-German history textbook. That is the reason why the content of the recommendations and the History Textbook emphasizes the European History in the place of the National History. At this point, the real role of the recommendation is not only to overcome a perspective of the extreme nationalism, but also to newly form the European History.