摘要
预决算制度是晋察冀边区在财政建设过程中所创立的有计划收入与有计划支出的战时财政管理制度.此制度既有效地保障了根据地的抗战供给,也为当今市场经济条件下规范各级干部的财政行为提供了有益的借鉴.
The budget system of the anti-Japanese base area in Jin, Cha, Ji Districts was a planned revenue and expenditure finance management system, founded and carried out under the special conditions of the guerilla warfare on the enemy's rear area. This system not only ensured the supply of the war of resistance against aggression on the enemy's rear area, but also provided useful experience for regulating the action of cadres of different levels under the market economy conditions.
出处
《历史教学》
CSSCI
北大核心
2004年第9期31-34,共4页
History Teaching