革命根据地是党在战争年代进行对敌斗争的大本营，根据地的经济建设如何决定着根据地能否巩固，决定着战争的成败。进行经济建设，离不开政府财政手段的运用，农村地区当时的基本情况决定了当时的财政手段与今天的财政手段是不同的，通过对历史文献的研究发现，虽然具体的手段不同，但就经济思想来讲，当时党和政府认为应该审时度势地采取适当的财政手段进行经济建设，支持抗战直至最后胜利，与我们今天凯恩斯的主义的政府干预经济思想是一致的，虽然二者的机制不同。%Revolutionary base area is the supreme headquarter for the Communist Party combating with the enemy in time of war. The state of base area's economic construction is a determinant for the soundness of the area and success or failure of the war .Without the government fiscal policy, it is hard to develop economy. The fiscal means taken today are much different from the ones of that time, which is caused by the discrepant economic situation in rural areas. It is found by researching the history documents that government at that time made flexible and appropriate fiscal policy to develop economy until the triumph of war. Comparing it with the current fiscal policy, we find they are different in approaches, but equally satisfactory in result.
展开▼
