中央苏区财政预决算制度析论

Analysis about Financial Budget and Final Accounts System of the Central Soviet Area

中华苏维埃共和国临时中央政府成立以前,各革命根据地小而分散,处于被分割包围状态,财政缺乏统一管理,预决算制度尚未建立,弊端丛生。此后,中央苏区设立了财政管理机构,建立了财政预决算制度,统一了会计制度,建立了国库、审计制度。中央苏区对违反财政预决算的行为进行责任追究,严惩贪污,规范了各项收入与开支,为中央苏区的巩固和发展做出了重要贡献,为之后陕甘宁边区政府及当下的财政预决算管理提供了一定的参考。

Before the foundation of the China Soviet Republic Temporary Central Government, the revolutionary bases are small and scattered, and in a state of being divided, financial lack of unified management, the pre final accounts system has not been estab- lished. Thereafter, the financial management mechanism, the financial budget and final accounts system has been established in the Soviet Area. And establishment of unified accounting system, the treasury system, audit system. What is more, they found out who is to blame for disobeying the rules of financial budget system and punished corruption severely. They devoted to enacting rules on military expenditure and other expenditure. Above all, those have a lasting effect on financial budget and final accounts system of the Shanxi- Gansu-Ningxia Border Region Government and current government.