中央苏区财政制度的国家治理逻辑与现实启示

Logic for National Governance of Financial System in Central Soviet Area and Its Enlightenments

中央苏区时期,中国共产党开展了财政制度建设与治理的有效探索,以阶级性与策略性相结合进行财政动员,通过财政政策的严格执行实现了财政运作的统一性和纪律性,通过财政治理实践强化票据管理,注重票据制度的体系化和规范性。这些财政制度建设经验是中国共产党在后续财经建设的基础,对国家治理视野进行财政改革也有启示意义。财政改革要以马克思主义财政观为出发点,注重“以人民为中心”的治理逻辑,运用大数据技术建立电子票据制度和中国特色社会主义国家的财政体系。

In the period of the Central Soviet Area,the Communist Party of China carried out some effective explorations of the financial system construction and governance,carried out the financial mobilization with combination of class and strategy,realized the unity and discipline of financial operation through strict implementation of financial policy,strengthened the bill management through practice of financial governance,and laid emphasis on the systematization and standardization of bill system.These experiences in the construction of financial system are the basis of follow-up financial construction of the Communist Party of China,and also have enlightenments for the financial reform from the perspective of national governance.The financial reform should adopt the Marxist view of finance as the starting point,pay attention to the governance logic of“people-centered”,and use big data technology to establish the electronic bill system and the financial system in the socialist country with Chinese characteristics.