一九五八年至一九六二年的信贷、财政及其调整  

Credit,Finance,and Policy Adjustments from 1958 to 1962

作　　者：林超超[1] Lin Chaochao

机构地区：[1]复旦大学历史学系

出　　处：《中共党史研究》2023年第5期75-85,共11页CPC History Studies

摘　　要：想要理解基层“大跃进”的制度逻辑,应该关注信贷管理体制变革与信贷资金使用偏差。一方面,“大跃进”时期超定额流动资金的需求激增,推动了“全额信贷”“差额包干”的出现,从而为预付、赊销等占用流动资金和各种挪用流动资金的行为提供了方便。另一方面,大量本应用于增加商品流通的流动资金被用于固定资产投资,从而造成财政账面盈余、商品物资却异常紧缺的矛盾现象。而早该发现的巨额财政赤字被银行信用膨胀长期掩盖,以至于持续多年才被彻底清算。To understand the institutional logic of the Great Leap Forward at the grassroots,emphasis must be placed on the transformative shifts in credit management and the changes in credit fund allocations.During this period,the increasing demand for over-quota operational capital led to the emergence of“full credit”and“different responsibility systems for deficits,”making it convenient for activities such as prepayments,deferred payments,and various misappropriations of circulating funds.Simultaneously,an extensive amount of liquidity,destined to augment the circulation of goods,was reallocated to fixed asset investments,engendering a contradiction whereby there was a surplus in the fiscal accounts but a severe shortage of commodity goods.The consequential fiscal deficits,which should have been discovered,remained long hidden due to the long-term bank credit expansion and the sustained inflation of banking credit that lasted for several years before being resolved.

关 键 词：“大跃进” 信贷管理体制 财政赤字 流动资金 预付赊销 

分 类 号：D232[政治法律—政治学] K27[政治法律—中共党史]