川陕革命根据地财政体系的正规化建设
1671-1785(2014)03-0075-06 On standardized Construction of Financial System in Sichuan-Shaanxi Revolutionary Base
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摘要:川陕苏区继承鄂豫皖苏区财政工作的成功经验,始终坚持以经济建设为主要来源的财政建设方向,通过促进农业生产和恢复商业贸易丰裕财源。川陕苏区粮食工作贯彻革命的阶级路线,坚决依靠贫雇农和中农,以农业生产为基础,直接服务于革命战争。川陕苏区通过预决算制度、会计制度、审计制度、税收制度和银行制度的的建设,构建起正规化的财政体系Abstract:The experience for success of financial work achieved in Sichuan-Shaanxi Soviet area and Hubei-Henan-Jiangsu one was to stick to the economic development as the financial direction.The financial income was increased through the promotion of agricultural production and the recovery of business and trade. The food production in Sichuan-Shaanxi revolutionary base insisted on the class line and depended resolutely on the poor and middle peasants and farmhands. And it took the agricultural production as the basis and directly served revolutionary wars. The Soviet area in Sichuan and Shaanxi constructed the standardized financial system through systems of budget, final accounts, accounting, auditing, tax and banking