土地革命时期中央苏区政府预决算制度新论——基于预决算偏离度的视角  

On the Budget and Final Accounts System of the Central Soviet Area Government during the Agrarian Revolution——From the Perspective of Deviation Degree of Budget and Final Accounts

作　　者：刘魁[1] LIU Kui(The CPC's Revolutionary Spirit and Cultural Resources Research Center,Gannan Normal University,Ganzhou 341000,China)

机构地区：[1]赣南师范大学中国共产党革命精神与文化资源研究中心,江西赣州341000

出　　处：《赣南师范大学学报》2023年第1期32-39,共8页Journal of Gannan Normal University

基　　金：江西省社科规划项目(20DJ07);江西省文化艺术科学规划项目(YG2018098)。

摘　　要：中央苏区早期,各地苏维埃政府和各级红军皆无财政收支计划,主要收入来源是打土豪。1930年,中央苏区开始出台预决算制度,下级政府编制预决算,上级政府审核预决算,中共试图通过行政系统实现财政统一。预算和决算的制定在理论上可做到收支相抵,但在实践中,随着反“围剿”战争的深入和政府行政人员的增加,军费支出和行政经费支出越来越大,预算和决算的偏离差问题越来越凸显。有些地方政府为自身利益,开始截留经费。中华苏维埃共和国国库、支库和分库建立后,中央政府冀图通过行政系统和财政系统实现财政统一。为避免预决算偏离度过大,中央政府压缩地方政府的财政支出,杜绝基层政府截留财政收入。建立预决算制度,中央苏区各级政府财政开支有章可循,抑制政府部门贪污腐败现象,减少财政上不必要的浪费,保障红军的军费和政府的行政经费供给。In the early days of the Central Soviet Area,Soviet governments and the Red Army at all levels had no financial plans,and their main source of income was to fight the local tyrants.In 1930,the central government of Communist-controlled China began to introduce a system of budgets and final accounts,which were prepared by lower-level governments and reviewed by higher-level governments.The Communist Party of China tried to achieve fiscal unity through the administrative system.In theory,the budget and the final accounts can balance revenue and expenditure,but in practice,with the deepening of the war against"Encirclement and suppression"and the increase of government administrative personnel,military expenditure and administrative expenditure are getting bigger and bigger,the problem of deviation between budget and final accounts is becoming more and more prominent.Some local governments have begun to withhold funds for their own benefit.After the establishment of the Chinese Soviet Republic Treasury,sub-treasury and sub-treasury,the central government sought to achieve fiscal unity through the administrative and fiscal systems.In order to avoid excessive deviation of budget and final accounts,the central government to reduce the financial expenditure of local governments,stop the phenomenon of grass-roots government withholding fiscal revenue.The establishment of a budget and final accounts system in central Communist-controlled China will ensure that government expenditure at all levels is regulated,curb corruption in government departments,and reduce unnecessary financial waste,it has ensured the supply of military and administrative funds for the Red Army.

关 键 词：土地革命时期 中央苏区 预决算制度 偏离度 

分 类 号：D25[政治法律—政治学] F81[政治法律—中共党史]