新中国中央和地方财政关系探析(1949—1959年)  

Exploration of Central and Local Financial Relations in New China(1949-1959)

作　　者：刘晓泉[1] 吴焱军 Liu Xiaoquan;Wu Yanjun

机构地区：[1]江西财经大学马克思主义学院,330013

出　　处：《当代中国史研究》2022年第4期105-119,158,159,共17页Contemporary China History Studies

基　　金：国家社会科学基金一般项目“新中国成立以来中央和地方财政关系的历史演进及经验研究”(20BDJ059)的阶段性研究成果。

摘　　要：1949—1959年是新中国中央与地方财政关系探索的奠基时期,大致可以分为四个阶段:1949—1950年为统一中央财权的奠基阶段;1951—1957年为统一领导下分级负责阶段;1958年下放财权;1959年适度收回财权。这一时期中央与地方财政关系的探索历程以集中统一为主要特征,随着国内政治经济形势的变化,是围绕寻求“中央统一领导”与发挥中央和地方“两个积极性”之间的平衡点而不断进行适应性调整的过程,总体呈现 “集中—放权—集中”的基本轨迹。这一探索历程,为我们进一步完善当前的中央与地方财政关系提供了基本经验和启示。The decade from 1949 to 1959 was the foundation period for the exploration of the relationship between central and local finance in New China, which can be roughly divided into four stages: 1949-1950 was the foundation stage of unifying central financial power;1951-1957 was the stage of multi-level administration under unified leadership;in 1958, the financial power was devolved and then was moderately recovered in 1959. During this period, the exploration process of the financial relationship between the central and local governments was mainly characterized by centralization and unification. With the changes in the domestic political and economic situation, it was centered on seeking a balance between “the central government’s unified leadership” and “giving full play to the enthusiasm” of the central and local governments. The process of continuous adaptive adjustment generally presents the basic trajectory of “centralization-decentralization-centralization”. This exploration process provides basic experience and inspiration for us to further improve the current central and local financial relations.

关 键 词：中央和地方 财政关系 统收统支 以收定支 总额分成 

分 类 号：K27[历史地理—历史学] F417[历史地理—中国史]