中央苏区时期政府财政预算的超支与控制  

Over Expenditure and Control of Government Budget During the Period of the Central Soviet Area

作　　者：谢建平[1] 肖平生 XIE Jianping;XIAO Pingsheng(Central Soviet Area Research Center of Gannan Normal University, Ganzhou 341000, China)

机构地区：[1]赣南师范大学中央苏区研究中心,江西赣州341000

出　　处：《赣南师范大学学报》2019年第1期18-24,共7页Journal of Gannan Normal University

基　　金：国家社科基金西部项目(17XDJ004);赣南师范大学人文社科重点招标项目;赣南师范大学中央苏区研究中心开放课题

摘　　要：中央苏区时期政府财政的作用主要在于保证苏维埃革命费用的一切支出,因此确保财政预算收支平衡就显得十分必要。在革命斗争形势不断严峻的情况下,苏区财政超支压力倍显沉重,为此苏维埃政府采取了一系列措施加以控制,保证了对革命战争和政权建设的财政支持,其在财政治理方面的相关做法及其经验,值得研究与借鉴。The role of government finance during the Period of the Central Soviet Area was mainly to ensure the expenditures of the Soviet revolution, so it was necessary to ensure the balance of budget and revenue. The Soviet government had taken a series of measures to control the financial overspending in the Soviet Area under the increasingly severe situation of revolutionary struggle, ensuring financial support for the revolutionary war and political power construction. Its relevant practices and experience in financial governance are worthy of study and reference.

关 键 词：中央苏区 财政预算 超支与控制 

分 类 号：K263[历史地理—历史学]