中央苏区时期政府财政预算的超支与控制

Over Expenditure and Control of Government Budget During the Period of the Central Soviet Area

中央苏区时期政府财政的作用主要在于保证苏维埃革命费用的一切支出,因此确保财政预算收支平衡就显得十分必要。在革命斗争形势不断严峻的情况下,苏区财政超支压力倍显沉重,为此苏维埃政府采取了一系列措施加以控制,保证了对革命战争和政权建设的财政支持,其在财政治理方面的相关做法及其经验,值得研究与借鉴。

The role of government finance during the Period of the Central Soviet Area was mainly to ensure the expenditures of the Soviet revolution, so it was necessary to ensure the balance of budget and revenue. The Soviet government had taken a series of measures to control the financial overspending in the Soviet Area under the increasingly severe situation of revolutionary struggle, ensuring financial support for the revolutionary war and political power construction. Its relevant practices and experience in financial governance are worthy of study and reference.