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建国初期共产党人的财政金融思想
引用本文:李占才. 建国初期共产党人的财政金融思想[J]. 西安财经学院学报, 2002, 15(3): 82-85
作者姓名:李占才
作者单位:同济大学,文法学院,上海,200092
摘    要:建国初期中国共产党人的财政金融思想是 :在财政经济管理体制方面主张“统一领导 ,分级管理” ;在财政收入上特别重视税收 ,提出税收以简化税制、合理负担为原则 ,对不同经济成分、不同行业、不同纳税人的税负标准则以既“一视同仁”又“有所不同”为原则 ;在财政支出上提出“取之于民 ,用之于民” ,主张以“取之合理 ,用之适当”和“厉行节约”为原则 ;其金融思想 ,最为突出的观点是强调金融的统一和稳定

关 键 词:共产党人  建国初期  财政金融思想  管理体制
文章编号:1008-1097(2002)03-0082-04
修稿时间:2002-04-18

The Communist''''s Finance and Banking Thoughts in the Early Years of Founding the People''''s Republic of China
LI Zhan-cai. The Communist''''s Finance and Banking Thoughts in the Early Years of Founding the People''''s Republic of China[J]. Journal of Xi‘an Institute of Finance & Economics, 2002, 15(3): 82-85
Authors:LI Zhan-cai
Abstract:The Chinese Communist's finance and banking thoughts in the early years of founding the people's Republic of China are:On the management system of finance and economy,the central goverment unitedly lead the finance and economy and the management is carried out by different leve goverment;On the revenue,the Communist attaches specially importance to tax and raises the principle of simplifying tax system and levies the taxpayer of different industry and ecommic component on the principle of treatment without discrimination and differentiation;On the expediture,the communist raises the thought that the revenue is from people and used for,and reasonably collects the revenue and costs and practises strict economy;On the banking,the unifying and stablizing the banking is outstanding.
Keywords:Communist  Finance thoughts  Management system  
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