绩效与不足:抗战时期山东革命根据地救国公粮征收的历史考察

Performance and Deficiency:Historical Survey on Collection of State Grain in Revolutionary Base Areas of Shandong During the War of Resistance Against Japanese Aggression

抗战时期,救国公粮的统一征收是革命根据地财粮政策的一大进步。山东革命根据地政府在不能建立正常税收的情况下,颁布了一系列征收救国公粮的条例与办法,征收活动日趋公平合理。救国公粮的征收调整了农村阶级关系,调动了广大人民支援抗战的热情,推动了根据地各项事业的发展,成为抗日根据地坚持持久抗战的重要的物质保障,在政治、经济上都具有重大的意义。

During the War of Resistance against Japanese aggression,the unified collection of state grain was a great progress in the policy of land and food.The government of the Shandong revolutionary base area issued a series of regulations and methods for levying public grain to save the nation in the situation of being unable to conduct normal tax collection,making the tax collection increasingly fair and reasonable.The levy of state grain for national salvation adjusted the rural class relations,mobilized the state enthusiasm to support the war of resistance,promoted the development of various undertakings in the base areas,and became an important material guarantee for the revolutionary base areas to persevere during the War of Resistance against Japanese aggression.It is of great significance both politically and economically.