太行抗日根据地的村财政制度建设

The Regulations' Construction of Village Financial System in Taihang Anti-Japanese Base Area

村财政建设是根据地财政建设和村政权改造的组成部分,是中国共产党巩固和发展根据地的重点工作之一。太行抗日根据地在创建之初确立财政经济政策时,即要求将统筹统支、预决算制度严格贯彻到村,强调建立村财政制度的重要性。村财政制度建设,包括建立收支制度与民主管理制度、健全村财政机构、整理村公产等内容,其随战争与经济形势及村政建设变化而不断调整,开支项目逐步增多、开支形式实物化、与县财政脱钓分离、由县统筹统支逐渐转变为村筹村支。村财政制度建设对于减轻民众负担、巩固根据地、强化政权建设、支持战争发挥了重要作用,亦为此后解放区开展大规模整理村财政运动奠定了基础,更为新中国成立初期的农村财政管理提供了借镜之范例。

The construction of village finance is an integral part of the reform of the financial construction and the village power,and it is one of the key tasks of the CPC to consolidate the base areas.When the Taihang Anti-Japanese Base Area established its fiscal and economic policies at the beginning of its establishment,it required that the system of unified collection and spending,budget and final accounts should be strictly implemented to the village level,emphasizing the importance of establishing the village financial system.The construction of the village financial system includes perfecting the income and expenditure system,improving the village financial organization,establishing democratic management system,and sorting out the village public property;it is constantly adjusted with the changes of war,economic situation and construction of village administration,expenditure items have gradually increased,the form of expenditure has been materialized,separated from county finance,and make the village instead of county as the unit for unified collection and spending of funds.The construction of the village financial system played an important role in consolidating the Anti-Japanese base areas,lightening people's burden,strengthening the construction of revolutionary political power and supporting the victory of the war.At the same time,it laid the foundation for the large-scale village financial consolidation movement in the liberated areas,and provided a reference for the rural financial management in the early days of the founding of New China.