摘要
晋察冀边区建立之初,村政权财务秩序紊乱,贪污浪费现象频发,面临着严峻的财经困难。为此,边区于1940—1941年集中力量进行村财政整理,力图明确村款收支范围和程序,实现县政权对村财政的统筹统支,形成规范化、定额化的基层财务工作机制。该项工作提高了基层政权的钱款统筹和财务行政能力,提高了村干部素质和村政权效能,也减轻了民众负担。但由于边区内外环境的残酷艰难,以及根据地建设事业的复杂艰巨,村政权日益收紧的财权与日渐繁杂的事权间存在张力,个别地区的村财政运行中的弊病一时难以根除。边区政府继续出台和调整相关政策措施,不断规范和完善基层财经秩序,提高统筹能力,减轻村财务压力,进一步提升了基层治理能力。
When the Shanxi-Chahar-Hebei Border Area was established,the financial order of the village regimes was in disorder.The phenomenon of corruption and waste occurred time and again,and the area faced with severe financial and economic difficulties.Therefore,from 1940 to 1941,the Border Area concentrated their efforts on the rural finance management,trying to clarify the scope and procedures of the revenue and expenditure of the village funds,realizing the overall planning and expenditure by the county government over the village finance,and forming a standardized and quota-based grass-roots financial working mechanism.This effort improved not only the grassroots government's ability to co-ordinate funds as well as its financial administration,but also the quality of village cadres and the efficiency of the village regimes,and the burden on the people was also reduced.However,due to the difficult environment within and outside the border area and the quite complicated situations of construction of the resistance base,there was a tension between the increasingly tightened financial power of the village government and their increasingly complicated responsibilities.It was difficult to eradicate the problems in the the rural finance in some individual areas.Since then,to regulate the financial and economic order at the grassroots level,the government of the border area continued to work out and adjust relevant policy measures.
出处
《日本侵华南京大屠杀研究》
CSSCI
2020年第2期96-106,143,共12页
Journal of Japanese Invasion of China and Nanjing Massacre
