山东抗日根据地正规化基础财政制度的建立

Establishment of Regularized Basic Financial System in Shandong Anti-Japanese Base Area

山东抗日根据地的财政工作始终追求统筹统支为原则的正规化建设方向,而基础财政制度又正是正规化财政制度的基础。基础财政制度包括预决算制度、会计及金库制度、审计制度三个独立且彼此联系的环节。预决算制度是正规化基础财政制度的前提。会计和金库制度是基础财政制度正规化建设的核心执行环节,是统筹统支原则的具体实现。审计制度是基础财政制度的保障环节。

The financial work in Shandong Anti-Japanese Base Area has always pursued the direction of regular construction based on the principle of unified collection and spending of funds.The basic financial system includes budget and final accounts system, accounting and treasury system and auditing system, three independent and interrelated links.Budget and final accounts system is the premise of regularizing the basic financial system. Accounting and treasury system is the core implementation link of the regularization of basic financial system, and the concrete realization of the principle of unified collection and spending of funds.Auditing system is the guarantee link of basic financial system.