战时财政动员:理论探索及新中国在抗美援朝中的实践

Financial Mobilization in Wartime:Theoretical Exploration and New China's Practice in the War to Resist U.S.Aggression and Aid Korea

作为决定战争状况的重要因素,财政动员能力是战时国家治理能力的重要体现。保障战争消耗的需要、资源配置中的“平”“战”结合,以及迅速转化机制,反映了一个国家的财政动员能力。财政动员既有内在的规律可循,也有其特殊性,其中涉及复杂的经济社会关系,既要着眼于国家安危、政权稳固,又要通盘考虑国民经济社会发展大局;既要统筹国家的资源配置总体格局,也要协调各方利益分配关系。抗美援朝是新中国成立后第一场大规模境外战争,也是中国共产党领导下的新中国在国家治理中探索规范的财政动员能力的充分体现。本文在梳理战时财政动员理论发展脉络基础上,分析了抗美援朝中财政动员的国际环境、经济环境、社会环境和财政条件,提出党的领导是战时财政动员的根本保障,并研究了抗美援朝时期财政动员的基本形式与特点。同时,本报告提出处理、协调好内在关系是提升财政动员能力的必然要求。

As a determining factor in war time,the ability of fiscal mobilization is an important manifestation of a country's wartime governance.Safeguarding war expenditures,the combination of peace and warfare in resource allocation,and a rapid transformation mechanism reflect a country's financial mobilization capabilities.Fiscal mobilization has both inherent rules to follow and its particularity.It involves complex economic and social relations.It must not only focus on national security and political stability,but also consider the overall situation of national economic and social development;it must also coordinate the country's resource allocation pattern and the interest distribution among all parties.Resisting US aggression and aid to Korea was the first large-scale overseas war since the founding of New China,and it is also a full manifestation of New China's ability to explore and regulate fiscal mobilization in national governance under the leadership of the Communist Party of China.On the basis of sorting out the development of the theory of wartime financial mobilization,this article analyzes the international environment,economic environment,social environment and financial conditions of the financial mobilization in this period.It also puts forward that the leadership of the Communist Party of China is the fundamental guarantee.In addition,on the basis of studying the basic forms and characteristics of the financial mobilization in this period,this article believes that the coordination of internal relations is an inevitable requirement for improving the capacity of financial mobilization.