延安时期陈云财政思想研究

发布时间：2018-03-30 04:26

本文选题：延安时期　切入点：陈云　出处：《延安大学》2017年硕士论文

【摘要】：延安时期陈云财政思想是他经济思想的重要组成部分,也是我党财政思想的宝贵财富。抗战进入相持阶段后,面对日本侵略者和国民党的双重封锁和压迫,一方面边区的外来援助被断绝;另一方面边区开支增大,货币大量发行,引起物价飞涨,导致边币贬值。这对边区财政经济产生重要影响,使边区陷入严重的财政困难。中共中央政治局会议决定陈云任西北局委员、西北财经办事处副主任兼政治部主任,由他主持西北财经办事处工作,出面解决经济封锁下的财政困难。延安时期陈云财政思想的形成并不是一蹴而就的,有其独特的实践和理论渊源:加入中共产党,领导工人运动;开铺子做买卖,开展隐蔽斗争;开展经济斗争,抵制“左”倾错误等实践渊源和莫斯科期间对马列主义经济理论的系统学习;延安时期毛泽东财经思想的影响等理论渊源。延安时期陈云财政思想的基本内容表现为以发展生产为本,保障财政供给;集中财政力量,分配支出要有重点;始终坚持财政收支平衡的工作目标;精简节约,克服浪费;公开透明,长期打算;小公服从大公,积蓄物资,准备反攻等。延安时期陈云财政思想的主要特点表现为:坚持从实际出发实事求是地研究处理问题、博采众长,集思广益等工作作风;亲自调查研究、搜集经济情报、主持编写《经济情报》的求实态度;坚持支持窘境中的财政干部、要有“掌柜”态度的担当意识等。延安时期陈云财政思想有着重要的历史贡献:不仅稳定了当时陕甘宁边区亟待解决的财政危机,做到了财政平衡,而且也为当时留足了后备储蓄,真正做到政府正确领导,人民积极承受各种负担;为解决财政失衡提供了方法,如增加生产生活必需品的生产扩大边区的内需、政府助推地方特色农产品出口、实行统筹统支克服各自为政;为建国后提出综合平衡的财政思想也奠定了基础等。
[Abstract]:Chen Yun's financial thought in Yan'an period is an important part of his economic thought, and also the precious wealth of our Party's financial thought.After the War of Resistance against Japan entered the stage of confrontation, in the face of the double blockade and oppression of the Japanese aggressors and the Kuomintang, on the one hand, the foreign aid of the border region was cut off; on the other hand, the expenses of the border region increased and the currency was issued in large quantities, which caused the price to soar and the devaluation of the border currency.This had an important impact on the financial economy of the border region and caused the border region to fall into serious financial difficulties.The meeting of the political Bureau of the CPC Central Committee decided that Chen Yun should be a member of the Northwest Bureau, deputy director of the Northwest Financial and Economic Office and director of the political Department, who would take charge of the work of the Northwest Financial and Economic Office and come forward to solve the financial difficulties under the economic blockade.The formation of Chen Yun's fiscal thought in Yan'an period was not accomplished overnight. It had its unique practical and theoretical origins: joining the Communist Party of China, leading the workers' movement, opening shops, conducting covert struggles, and carrying out economic struggles.The theoretical origin of resisting the practice of "left" deviation and the systematic study of Marxism-Leninist economic theory during the period of Moscow, and the influence of Mao Zedong's financial and economic thought during Yan'an period, etc.The basic contents of Chen Yun's fiscal thought in Yan'an period are as follows: developing production as the basis, ensuring financial supply, concentrating financial forces and distributing expenditure, insisting on the work goal of balancing fiscal revenue and expenditure all the time, simplifying and saving, overcoming waste;Open and transparent, long-term plan; small duke from the Grand Duke, savings, preparation for counter-attack and so on.The main characteristics of Chen Yun's financial thoughts during Yan'an period are as follows: persisting in studying and dealing with problems realistically and realistically, learning from all kinds of people, collecting wisdom, and so on; investigating and studying in person, collecting economic information, etc.Managing the realistic attitude of compiling "Economic Information" and insisting on supporting the financial cadres in the quandary should have a sense of responsibility of the "boss" attitude, etc.Chen Yun's fiscal thoughts during Yan'an period had important historical contributions: not only did he stabilize the financial crisis that needed to be solved in the Shensi-Kansu-Ningsia Border region at that time, and achieved fiscal balance, but also left enough reserve savings for the time, so as to truly achieve the correct leadership of the government.The people actively bear all kinds of burdens and provide methods for solving the financial imbalance, such as increasing the production of necessities of life, expanding the domestic demand in the border areas, promoting the export of local agricultural products with local characteristics, and implementing a unified plan to overcome their own problems;It also laid a foundation for putting forward comprehensive and balanced fiscal thought after the founding of the people's Republic of China.
【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D231

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