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山东抗日根据地独居一省,是联系华北、华中的枢纽,战略地位十分重要。在山东抗日根据地创建、巩固和发展的过程中,财经工作取得了显著成绩,积累了丰富经验,值得深入探讨。 一 抗战爆发后,中共山东省委在全省范围内分区发动抗日武装起义,组织武装,打击敌伪,为根据地的建立奠定了基础。一九三九年三月,罗荣桓率八路军115师主力部队奉命入鲁,进一步开辟和扩大了根据地。到一九四○年七月,全省已有66县建立了民主政权,并逐步形成冀鲁边、清河(一九四四年初与冀鲁边合并为渤海区)、鲁西(一九四一年划归冀鲁豫)、鲁中、胶东、鲁南、滨海等战略区,成为抗击日本帝国主义侵略的重要战场。
Shandong alone base in anti-Japanese base area, is the hub of North China and Central China, strategic position is very important. In the course of establishing, consolidating and developing the anti-Japanese base area in Shandong, remarkable achievements have been made in financial and economic work and accumulated rich experience, which deserves further discussion. After the outbreak of an anti-Japanese war, the CPC Shandong Provincial Committee launched an anti-Japanese armed uprising in the area within the province, organized armed attacks and cracked down on the enemy and puppet righteousities, laying the foundation for the founding of the base area. In March 1939, Luo Ronghuan led the main force of the 115th Eighth Route Army troops into Lu and further opened up and expanded the base areas. By July 1940, 66 counties in the province had established democratic political power and gradually formed the northern border of Hebei, the Qinghe River (merged with Ji Lu in the early 1944 into the Bohai Sea), the Luxi One year is placed under the rule of Shandong and Shandong provinces), the strategic areas of Shandong, Jiaodong, Lunan and Binhai and become an important battlefield against Japanese imperialist aggression.