新中国成立之前我党领导下的财政实践及经验

2021年是中国共产党成立100周年,在此华诞之际,回顾我党从1921年成立到1949年新中国成立前后的财政收支及管理的风雨历程,温故而知新,有利于我们坚定信心、昂扬斗志、迎难而上地战胜各种风险挑战,并做好今后的财政工作。新民主主义革命时期我党在财政上主要经历了中央苏区革命根据地、抗日战争根据地、解放战争根据地三个阶段,资金上从接受共产国际和国民党的经费、财物援助,逐步发展到自行征税、发债、发货币,财政货币制度和机构在革命的过程中不断成熟、统一和壮大。新民主主义革命时期财政工作的不懈探索积累了许多宝贵的经验。

The Fiscal Practice and Experience of CPC before the Establishment of PRC

The year 2021 marks the 100th anniversary of the founding of the Communist Party of China(CPC).Reviewing and learning from the past will help us strengthen our confidence and morale,overcome all kinds of risks and challenges.Before Establishment of PRC,CPC experienced three stages:the Central Soviet Area period,the Anti-Japanese War period,and the Liberation War period.Our Party has gradually developed from accepting funds and financial assistance from external resources to collecting taxes,issuing bonds and issuing currency by itself.In the course of the revolution,the fiscal and monetary system and institutions have been constantly mature,unified and strengthened.The unremitting exploration of financial work during the New Democratic Revolution has accumulated a lot of valuable experience.