新民主主义革命时期党领导财政工作的历程及当代启示

The Course of Financial Work Under the Leadership of the CPC during the New Democratic Revolution and Its Contemporary Enlightenment

新民主主义革命时期党领导的财政工作,是党领导百年经济工作中非常重要的一段历史,可分为土地革命时期、全面抗战时期和解放战争时期三个阶段。在不同阶段,中国共产党运用不同的财税政策应对相应的经济问题,以此保障了革命与战争的物质基础,并取得了阶段性胜利。为此,总结出中国共产党领导财政工作的四个经验:坚持党对财政经济工作的集中统一领导;党的财政经济工作要以人民为中心;领导财政经济工作要有审时度势的战略性思维;善于运用财税调控手段应对复杂的经济环境。这些经验对我国当前财政工作具有一定的指导和借鉴意义。

The financial work under the leadership of the CPC during the new democratic revolution is a very important period in the history of the Party's economic work in the past century.This period can be divided into three stages:the period of the agrarian revolution,the period of the all-out war of resistance and the period of the war of liberation.The CPC adopted different fiscal and tax policies to deal with economic problems in different stages to ensure the material basis of the revolution and war,and achieved periodic successes.This paper summarizes the experience of the CPC in leading the financial work as follows:adhering to the centralized and unified leadership of the CPC;adopting people-centered fiscal and economic policies;developing strategic thinking based on different situations;taking advantage of fiscal and tax regulation means to deal with the complex economic environment.The experience provides good guidance and reference for China's current financial work.