1927~1949年中国共产党财政工作的“取之于民用之于民”原则及其影响  

The “From-the-People,For-the-People” Fiscal Approach of the CPC from 1927 to 1949 and Its Historical Impact

作　　者：甘小武 周巍 柳光强 Gan Xiaowu;Zhou Wei;Liu Guangqiang(School of Marxism(CPC History and Party Building Institute),Zhongnan University of Economics and Law,Wuhan;School of Accounting,Zhongnan University of Economics and Law,Wuhan)

机构地区：[1]中南财经政法大学马克思主义学院(中共党史党建研究院) [2]中南财经政法大学会计学院

出　　处：《经济社会体制比较》2024年第1期28-35,共8页Comparative Economic & Social Systems

基　　金：国家社会科学基金重大项目“全球化视野下的中国近代经济思想史”(项目编号:21&ZD079);国家社会科学基金后期资助项目“新时代党和国家监督体系中的财会监督研究”(项目编号:22FGLB072)。

摘　　要：中国共产党财政工作中的“取之于民用之于民”原则强调人民政府以公共权力为依据,通过税收筹集财政收入;同时,政府通过提供公共服务使广大民众受益。文章详细阐述了土地革命战争时期、抗战时期和解放战争时期的苏区财政、边区财政和解放区财政对“取之于民用之于民”原则的遵循,即如何以税收的形式筹集财政收入,又将税款用之于民的过程,并分析其对新中国成立初期政府财政政策的影响。这一时期的财政工作是中国共产党百年财政实践的缩影,其中贯穿的基本原则就是“取之于民用之于民”,充分彰显了我们党人民至上的基本理念、全心全意为人民服务的根本宗旨以及立党为公、执政为民的执政理念。The Communist Party of China's fiscal approach during 1927-1949,characterized by the “From-the-People,For-the-People” principle,underscores the method by which the people's government levied taxes using public authority and allocated funds for public services to ensure benefits for the populace.This paper elucidates how the people's governments in the Soviet areas,the Shaanxi-Gansu-Ningxia Border Region,and liberated areas adhered to this fiscal principle during the Agrarian Revolutionary War,the War of Resistance against Japanese Aggression,and the War of Liberation.Specifically,it examines the methods of tax collection and the utilization of tax revenues for the people's welfare.Furthermore,the paper analyzes the principle's influence on the fiscal policies of the people's government in the early years of the People's Republic of China.The CPC's fiscal operations between 1927 and 1949 epitomize a century of the Party's fiscal practices,reflecting a consistent application of the “From-the-People,For-the-People” principle.This period demonstrates the CPC's foundational principles of people-centric governance,service to the people,and construction for the people,as well as the exercise of state power in the people's interests.

关 键 词：中国共产党的财政工作 “取之于民用之于民” 以人民为中心 

分 类 号：D231[政治法律—政治学] F812.9[政治法律—中共党史]