新经济政策时期列宁财政思想探析

An Analysis of Lenin’s Financial Thought in the Period of New Economic Policy

财政是社会经济的重要组成部分,对国家实现其职能和目标有着重要意义。新经济政策是列宁基于苏俄实际探索社会主义经济建设的伟大创举,在新经济政策时期,列宁非常注意发挥财政对于经济发展的作用,形成了具有实践价值的财政思想。列宁强调,新经济政策时期财政的直接任务是要维护和巩固工农联盟,恢复和发展国家财政体系,最终要为解放和发展社会生产力奠定基础,从而实现在落后国家建设社会主义的历史任务。列宁提出以实物税与货币税取代余粮收集制以增加国家财政收入;在财政支出上,要求缩减和消灭国家预算赤字以有计划地恢复和发展国民经济;在社会总产品的分配上,坚持按劳分配的原则以满足人民日益增长的物质文化需求。列宁在新经济政策时期对社会主义财政的理论思考和实践探索,对新时代中国特色社会主义财政建设也具有重要的现实启示。

Finance is an important part of social economy,which is of great significance to the country in fulfilling its functions and goals.The new economic policy was Lenin’s great initiative in exploring the socialist economic construction based on the Soviet Union’s reality.During this period,Lenin paid great attention to the role of finance in economic development and formed the financial thought with practical value.Lenin pointed out that the direct task of finance in this period was to maintain and consolidate the alliance of workers and peasants,to restore and develop national financial system,and ultimately to lay the foundation for the liberation and development of social productive forces,so as to implement the historical task of building socialism in backward countries.For this reason,Lenin proposed to replace the surplus grain collection system with the material tax and monetary tax in order to increase the national fiscal revenue.In terms of fiscal expenditure,Lenin demanded to reduce and eliminate the state budget deficit in order to restore and develop national economy in a designed way.In the distribution of total social products,Lenin adhered to the principle of distribution according to work to meet the growing material and cultural needs of the people.Lenin’s theoretical thinking and practical exploration of socialist finance in the new economic policy period have important practical value for the construction of socialist finance with Chinese characteristics in the new era.