陕甘宁抗日根据地财政体系演变新探

摘要

Establishments of the budget and final account system and the accounting system laid a foundation for the financial system of the border region. Both the evolution from public grain for national salvation to unified agricultural progressive tax and the increasing scientification of commodity tax and business tax reflected the tax sys-tem's scientification trend and service orientation for border region economic building. Although the banking system was primarily set up, the efforts for the border region to establish border region currency standard had always been tough due to the consistent annoys from objective economic conditions and trade deficit of the border region. How-ever, the work of loans for production and construction provided powerful market support for the economy and fi-nance of the border region while the establishment of an auditing system provided effective monitoring safeguard for the border region finance. The gradual formation of local finance enriched the vertical contents of border region fi-nance on the basis of horizontal institutional building.%预决算制度和会计制度的建立为边区财政体系奠定下正规化财政的基础。无论是救国公粮向农业统一累进税的演变，还是货物税和商业税的日益科学化，均反映出税收制度的科学化趋势和为边区经济建设服务的行政方向。银行制度虽然初步完备，但是由于边区客观经济条件所限和贸易入超现象的始终困扰，使边区确立边币本位的努力始终艰难。但生产建设贷款工作仍然为边区经济与财政提供了有力的市场保障。而审计制度的建立成为边区财政的有效监督保障。在横向制度构建的基础上，地方财政的逐渐形成也丰富了边区财政体系纵向层次的内容。