晋察冀抗日根据地正规化基础财政制度的建立

A Study on the Construction of Regularized Basic Financial System of Jin-Cha-Ji Anti-Japanese Base Area

晋察冀边区致力于建设正规化的基础财政制度,以统筹统支作为行政方向。基础财政制度包括预决算制度、会计及金库制度、审计制度三个制度环节。预决算制度是正规化基础财政制度的前提和基础制度环节。会计及金库制度是正规化财政制度的主要执行环节,也是统筹统支原则的具体实现。审计制度是基础财政制度的法制保障环节。

Jin-Cha-Ji border area was committed to building a standardized basic financial system,with overall planning and unified expenditure as the administrative direction.The basic financial system includes budget and final accounts system,accounting and treasury system and audit system.The budget and final accounts system is the premise and link of the formal basic financial system.The accounting and treasury system is the main implementation link of the formal financial system,and also the concrete realization of the principle of overall planning and unified expenditure.Audit system is the legal guarantee link of basic financial system.