淮北抗日根据地财政体系的正规化建设

The Regularization of Financial System in the Huaibei Anti-Japanese Base

淮北抗日根据地财政体系包括基础财政制度、税收制度和金融制度诸制度环节。淮北区财政始终追求正规化与科学化的建设方向,服务于战时经济和改善民生。与金融秩序的稳定相关联,服务于货币斗争的贸易统制政策,是淮北区财政工作的重要内容。基础财政制度包括预决算制度、会计及金库制度、审计制度诸制度要素。基础财政制度的逐步建立,为淮北区财政体系的正规化建设奠定下坚实的制度基础。税收制度是淮北区财政体系的主体,包括农业税、关税、商业税等税种。淮北区税收制度,在正规化建设的同时,尽力发掘其科学性的潜力。金融制度是财政体系的重要环节。淮北区的金融工作,一方面致力于确立边区货币本位地位,另一方面以贸易统制手段作为对敌经济斗争的武器,维护边区市场秩序,实现金融秩序的稳定。

The financial system of the Huaibei Anti-Japanese Base included such institutional arrangements as basic fiscal system,tax system,and banking system.The finance of Huaibei Region always aimed at regularization and scientification to serve the war economy and livelihood improvement.Related to the stability of financial order,trade regulation policies for currency struggle is an important content for the financial work in Huaibei Region.Basic fiscal system included such components as budgeting,accounting and treasury,and auditing institutions.The gradual establishment the basic fiscal system laid a solid institutional foundation for the regularization of the financial system in Huaibei Region.The tax system,which was the main body of the financial system in Huaibei Region,included such categories of taxes as agricultural taxes,tariffs,and business taxes.The tax system in Huaibei Region strived hard to utilize the potentials of its scientification while advancing its regularization.The banking system is an important link for the financial system.The financial work in Huaibei Region on the one hand devoted to establish border region currency standard,on the other hand applied trade regulation method as a weapon in the economic struggles against the enemies to safeguard the market order of the border region and realize the stability of the financial order.