陕甘宁边区克服财政困难研究

发布时间：2018-05-16 08:30

本文选题：陕甘宁边区 + 克服　；参考：《延安大学》2015年硕士论文

【摘要】：本研究在大量搜集和整理相关资料的基础之上,通过概述陕甘宁边区在抗战前后财政状况,对国际和国内以及抗日根据地前方和后方战时环境的梳理,进一步解析党内关于边区克服财政经济困难的严重分歧与争论,以致后来全党高度统一的思想,再分析研究边区解决财政困难的主要办法。通过了解边区财政经济工作的经验和教训对我们经济建设和金融工作都有很重要的借鉴意义。同时,中国共产党在边区局部执政时的经验和启示,对我们今天构建社会主义和谐社会、党群关系、党与军队关系的改善有着极其重要的现实启迪意义。本文共分五个问题来研究,具体如下:第一,考察陕甘宁边区1941年前之前的财政状况。1937年9月之前,陕甘苏区政府财政的主要来源是打土豪和筹款;边区政府成立后,财政主要依赖外援,包括三部分:国民党发给八路军的军饷;国内外人士的捐助;共产国际的支援。皖南事变后,边区经济受到重创,急待中共中央和边府采取一系列措施来解决。第二,主要分析边区财政困难发生的原因。首先,日本帝国主义的疯狂扫荡和国民党顽固派对边区的经济封锁;其次,是边区恶劣的自然条件的影响和落后的生产力的制约;最后,是非生产人员的剧增与生产能力矛盾尖锐,进而引起财政负担的加重。第三,主要分析研究中共党内关于陕甘宁边区克服财政经济困难的严重分歧与争论。通过先对中共党内对关于以自力更生与经济为中心认识的线条梳理,进而展开分析党内在如何克服财政困难问题上引发的分歧和争论,最后总结全党统一思想认识归功于1942年西北局高干会的成功召开。第四,主要分析边区克服财政困难的办法。基于中共中央的坚强领导作为后勤保障工作的关键;通过对边区群众征收救国公粮和运销食盐;边区政府发行债券与边币;采取“特货”政策;最后实行精兵简政和厉行勤俭节约等四个主要措施来缓解财政困难。第五,开展大生产运动。边区政府克服财政困难主要采取双管齐下的办法,即开源和节流。勤俭节约、精兵简政是节流,公粮、公盐、债券等是开源。而这些办法都是暂时的,要想真正彻底的解决此时的财政困难,主要的办法还是发展大生产,来增加边区经济总量,有效克服财政经济危机。
[Abstract]:On the basis of a large amount of collection and collation of relevant information, this study provides an overview of the financial situation in the Shanxi Gansu Ningxia border region before and after the war of resistance against the war and the combing of the front and rear wartime environment in front and rear of the Anti Japanese base areas, and further analyses the serious disagreements and debates on the overcoming financial and economic difficulties in the border areas. The main way to solve the financial difficulties in the border area is analyzed by the unified idea. Through understanding the experience and lessons of the financial and economic work in the border area, it is of great significance to our economic construction and financial work. At the same time, the experience and Enlightenment of the Communist Party of China in the local administration of the border area are to build a socialist harmonious society for us today. The relationship between the party and the masses, the improvement of the relationship between the party and the army has a very important practical significance. This article is divided into five problems to study. The first is to investigate the financial situation before the 1941 of the Shanxi Gansu Ningxia border region before September.1937, the main source of the government finance of the Shanxi Gansu Jiangsu region is to beat the local tyrants and raise money; the government of the border region government has established the finance after the establishment of the government. Mainly relying on foreign aid, including three parts: the Kuomintang's military pay for the Eight Route Army; the contribution of the people at home and abroad; the support of the Communist International. After the southern Anhui Incident, the border region's economy was severely damaged, and the Central Committee of the Communist Party and the government were urgently needed to take a series of measures to solve. Second, the main analysis of the reasons for the financial difficulties in the border areas. The economic blockade of the border area of the Kuomintang and the Kuomintang's stubborn party; secondly, the influence of the bad natural conditions in the border area and the backwardness of the productive forces; finally, the contradiction between the increase of the non production personnel and the production capacity is sharp, and then the financial burden is aggravated. Third, the main analysis and study of the party's inner party on the Shaanxi Gansu Ningxia border area overcomes the finance. The serious disagreement and debate of economic difficulties. By combing the lines of the party's understanding of self-reliance and economy as the center, and then analyzing the differences and debates on how to overcome the financial difficulties in the party, we finally summed up the successful convening of the unified thought of the party in the high dry meeting of the Northwest Bureau in 1942. Four, the main analysis of the border area to overcome financial difficulties. Based on the strong leadership of the Central Committee of the Communist Party of China as the key to the logistics support work, through the collection of national food and salt in the border area, the border government issued bonds and border currency, the "special goods" policy, and finally the implementation of the four main measures of concise politics and hard thrift. In order to alleviate financial difficulties. Fifth, carry out the big production movement. The government of the border region overcoming financial difficulties mainly adopts a two pronged approach, namely, open source and throttle. Diligence and frugality, concise politics is a throttle, public grain, public salt, bonds and so on are open source. These are all temporary, and the main way to really and thoroughly solve the financial difficulties at this time is to be really and thoroughly. We must develop large-scale production to increase the total economic volume of the border area and effectively overcome the financial and economic crisis.

【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D231

【共引文献】