摘要
晋冀鲁豫抗日根据地基础财政制度的建设始终遵循着正规化的发展方向,并在正规化基础上追求财政行政工作的科学性。边区基础财政制度以预决算制度、会计及金库制度和审计制度作为正规化制度的基础,并通过村级财政的管理实现基层财政的正规化和科学化。
The construction of fundamental financial system of Jin-Ji-Lu-Yu anti-Japanese based area always followed normalized development direction and sought scientific on the basis of normalization. Border region＇s fundamental financial system was based on budget and final accounts system, accounting and coffers system and audit system and embodied normalized and scientific of grassroot level finance by village-finance administration.
出处
《聊城大学学报（社会科学版）》
2013年第6期48-55,共8页
Journal of Liaocheng University:Social Science Edition
基金
厦门大学985工程重点学科"马克思主义理论"建设项目资助
关键词
晋冀鲁豫抗日根据地(晋冀鲁豫边区)
基础财政制度(预决算制度
会计及金库制度
审计制度)
村级财政
正规化
科学化
Jin-Ji-Lu-Yu anti-Japanese based area（Jin-Ji-Lu-Yu border region）, Fundamental financialsystem（budget and final accounts system, accounting and coffers system and audit system）, village finance,Normalization, Scientific
