先声:中央苏区探索独立金融体系的早期尝试

Herald: The Chinese Soviet Regime's Early Attempts of EstablishingIndependent Financial System in Early 1930s

1931年成立的中华苏维埃政府是在穷乡僻壤的根据地开始探索新民主主义革命道路的,没有丰裕的货币储备,没有充足的资金来源。为了维护新生的革命政权,保障军需民用,探索建立独立的金融体系至关重要。为此,苏区政府成立后,先后统一了财政金融政策、税收政策,建立了预决算制度和国库制度,成立了审计机关,建立了具有红色政权性质的国家银行,并成功发行了两期革命战争公债、一期经济建设公债。可以说,中共建立完整金融体系的早期尝试,为以后的金融理论政策的形成提供了不可或缺的实践经验。

As the Chinese old sayings goes,“food and fodder should go ahead of troops and horses.”The Chinese Soviet Regime,founded in 1931 and located in remote and destitute hinterland,started its new democratic revolutionary exploration without abundant currency reserves and adequate money sources.In order to maintain and consolidate newly born soviet regime and to provide enough resources for civil and military use,it attached great importance to the establishment of independent financial system.Therefore,right after the founding of the regime,it unified fiscal and taxation policies,established budgetary and national treasuary system,founded autiding agency,set up a red national bank,and issued two revolutionary public bonds and one economic bonds.With these being done,the Chinese Soviet Regime finished the early attempts in establishing a complete financial system,laying down the necessary and indispensable experiences for later financial theories and practices.