太行太岳抗日根据地村财政管理制度探析  

An Analysis of the Village Fiscal Management System of the Anti-Japanese Base Areas in Taihang and Taiyue

作　　者：李叶鹏 Li Yepeng

机构地区：[1]清华大学历史系,北京100084

出　　处：《史学月刊》2022年第3期79-86,共8页Journal of Historical Science

基　　金：国家社会科学基金重点项目“明清华北乡村经济研究及清华馆藏民间文书数据库建设”(18AZS002);清华大学自主科研计划文科专项项目“清至民国华北财政与金融问题研究--以清华馆藏契约文书为中心”(2019THZWJC40)

摘　　要：村财政浪费一直是抗日根据地面临的难题,能否治理好村财政,牵涉到政权合法性的根基。太行与太岳根据地管理村财政较为成功,其思路是将村经费开支纳入地方粮款范畴,由县、区政府统一管理。太行区第五专署的事例表明,这套制度在各县得到了较好执行,根据地的村财政开支水平由此明显降低。新出现的账本材料,也证明该制度在基层运转较好,村级经费征收与开支多符合规定,村级账簿体系也建立起来。Corruption at grassroots level had always been a problem to the base area governments,and whether they could solve it concerned the legitimacy of the new government.During the period of the War of Resistance against Japanese Aggression,the base areas in Taihang and Taiyue handled well with village finance,because they incorporated it into local finance system,and put it under the unified management of county and district governments.The example of the fifth prefectural commissioner’s bureau of Taihang shows the system was well executed in most counties,and expenditure at grassroots level decreased significantly.New-found account books also demonstrate that the new fiscal management system worked well at grassroots level,as tax collecting and public expenditure were regulated,and an accounting system was founded at the village level.

关 键 词：太行、太岳根据地 村财政 地方粮款 基层治理 收支账本 

分 类 号：K265.1[历史地理—历史学]