湘赣革命根据地财政体系的规范化建设

On the Normalization of Financial System in Hunan-Jiangxi Revolutionary Base

湘赣革命根据地始终追求规范化和科学化的行政方向,逐步扭转打土豪办财政的粗放经营模式,通过预决算制度、会计制度和审计制度以及税收制度的规范化建设,为财政体系奠定下正规化基础。湘赣苏区银行制度成为促进经济建设的有力金融保障。

The financial system of Hunan-Jiangxi Revolutionary Base underwent normalization and rationalization process. It no more depended on coarse-grained model characterized in financing by confiscation of landlord. The normalizing system, audit system and taxing system laid And the Hunan-Jiangxi Soviet bank system procedures in budget/final accounts system, accounting a foundation for the future normalized financing system. served as a strong financial guarantee for local economicconstruction.