太行、太岳抗日根据地公粮管理制度探析  

Analysis of the Public Grain Management System in the Taihang and Taiyue Anti-Japanese Base Areas

作　　者：李叶鹏 Li Yepeng

机构地区：[1]中山大学马克思主义学院,广州510260

出　　处：《中国经济史研究》2024年第5期141-156,共16页Researches in Chinese Economic History

基　　金：广东省哲学社会科学规划2024年度青年项目“抗日根据地公粮制度研究”(批准号:GD24YDS01);国家社会科学基金重大项目“明清华北核心区生态环境变迁与经济发展研究”(批准号:22&ZD224)的阶段性成果。

摘　　要：在敌后抗日根据地,公粮征收完成后,如何管理公粮是一个重要问题。同属晋冀鲁豫边区领导的太行、太岳抗日根据地在创立初期,由于粮食保管运输不到位、账目混乱和浮支滥借,造成了大量损失和浪费,并影响到部队供给。为了改变这一状况,并应对日益增加的军事压力和粮食紧张状况,太行、太岳根据地1942年起大幅加强了公粮管理工作。通过完善公粮审计、会计、支付、报销等制度,健全仓库体系,加强各层级粮食干部队伍等方法,两根据地建立起较为成熟的公粮管理制度。这套制度推行之后,逐渐起到减少公粮损失、方便公粮供给和克制贪污浪费的效果。两根据地在公粮管理方面尤其注重基层工作,并注意动员干部群众力量,在所属每个村都建立公粮仓库和账簿体系,边区的粮票也能在各村通行。得益于这些深入而扎实的工作,两根据地军民对公粮制度的观念明显加强。In the anti-Japanese base areas,after the collection of public grain was completed,how to manage the public grain was also an important issue.In the early days of establishment,the Taihang and Taiyue base areas,which were both under the leadership of the Shanxi-Hebei-Shandong-Henan Border Region,suffered significant losses and waste due to improper storage and transportation of food,chaotic accounts,and excessive and indiscriminate borrowing,which affected the supply to the troops too.In order to change this situation and cope with the increasing military pressure and grain shortage,Taihang and Taiyue district significantly strengthened the management of public grain starting from 1942.Through improving the systems of public grain auditing,accounting,payment,and reimbursement,improving the warehouse system,and increasing executives at all levels,a relatively mature public grain management system was established in the two areas.After the implementation of this system,it gradually achieved the effects of reducing public grain losses,facilitating the supply of public grain,and restraining corruption and waste.In terms of public grain management in the two areas,particular attention was paid to grassroots work,and efforts were made to mobilize the strength of cadres and the masses.Public grain warehouses and accounting systems were established in every village,and the grain coupons of the border areas were also accepted in every village.Thanks to these in-depth and solid works,the awareness of public grain and the system among the military and civilians in the two areas was significantly enhanced.

关 键 词：太行、太岳抗日根据地 公粮管理 仓库制度 粮票制度 账本 

分 类 号：F329[经济管理—产业经济] K269.5[历史地理—历史学]