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二根据地财政管理制度的发展变化,大致可以分为两个阶段。前一阶段是自筹自给,分散管理,后一阶段是统一财政,集中管理。(一)自筹自给,分散管理的历史必然性自筹自给,分散管理是由根据地创建初期的客观环境、历史条件决定的。具体地说,有下列原因:1.红军到处游击,没有固定的作战线。在第一次反“围剿”战争之前,红军处于幼年时期,人数不多;根据地还是
The development and changes of the financial management system of the two base areas can be roughly divided into two stages. The previous stage was self-financing, decentralized management, the latter stage is the unified finance, centralized management. (1) The historical necessity of self-financing and decentralized management is self-sufficient. Decentralized management is determined by the objective environment and historical conditions at the initial stage of the establishment of the base areas. Specifically, the following reasons: 1. The Red Army guerrillas everywhere, there is no fixed operational line. Before the first war against “Encirclement and Suppression”, the Red Army was in its infancy with a small number of people. The base areas were still