集权与分权:陕甘宁边区抗日民主政权财政管理体制的探索  

Centralization and Decentralization: Financial Management System of the Anti-Japanese Democratic Regime in Shaan-Gan-Ning Border Region

作　　者：甘小武 Gan Xiaowu

机构地区：[1]中南财经政法大学中共党史党建研究院,武汉430073 [2]中南财经政法大学湖北省社会主义核心价值观研究中心,武汉430073

出　　处：《中国经济史研究》2025年第1期183-189,共7页Researches in Chinese Economic History

基　　金：中南财经政法大学中央高校基本科研业务费专项资金资助青年教师学术创新项目(2722024BQ004);国家社科基金重大项目“全球化视野下的中国近代经济思想史”(21&ZD079)的阶段性成果。

摘　　要：财政管理体制需要适应政权体制,并满足政权体制的需要。本文阐述了陕甘宁边区抗日民主政权财政管理体制的历史演变过程,重点分析了边区政府在抗战时期不同阶段实行统一财政的模式及其形成的分级财政管理体制雏形。边区建立的这种统一领导下的分级财政管理体制框架反映了边区、分区与县市不同层级政府间的纵向财政关系。总体上,边区抗日民主政权的财政管理体制框架形成了集权与分权相结合、在统一领导下进行适度分权的时代特色,历史意义深远,后续影响了解放区甚至新中国的财政管理体制。The financial management system needs to adapt to the needs of the political system. This paper expounds the historical evolution of the financial management system of Shaan-Gan-Ning Border Region and focused on its hierarchical financial management system framework under the governmental unified leadship at different stages during the War of Resistance against Japan. This reflects the vertical fiscal management relationship between the different levels governments of the Shaan-Gan-Ning Border Region.Overall, the financial management system framework of the government has formed an era characteristic that combines centralization and decentralization with suitable decentralization under unified leadship of the government, and it is of profound historical significance, which has subsequently influenced the financial management system of the liberated areas and even New China.

关 键 词：陕甘宁边区 统一财政 分级财政管理体制 

分 类 号：F812.9[经济管理—财政学] K269.5[历史地理—历史学]