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中央苏区财政体系包括中央预决算制度、税收制度、会计制度、国库和国家银行制度、关税制度以及审计制度等环节,其形成经历了闽西苏区的初期探索、中央财政体系的初建和中央财政体系逐步完善三个阶段。中央财政制度和财政体系的建设,首先从建立统一的预算决算制度入手;其次是建立完善划一的税收制度,以增加政府收入,调节经济建设。会计制度、国库及国家银行制度、关税制度和审计制度的先后建立,标志着中央苏区财政体系构建工作的基本完成。
Central Soviet Area’s financial system includes the central budgetary system, the tax system, the accounting system, the state treasury and the national banking system, the tariff system and the audit system and other links. The formation of the Central Soviet Area went through an initial exploration of the Soviet Area of Western Fujian, the initial establishment of the central financial system and the central government System gradually improved three stages. The construction of the central financial system and financial system starts with the establishment of a unified system of budgetary accounts; followed by the establishment of a sound and uniform tax system to increase government revenue and regulate economic construction. The establishment of the accounting system, the state treasury, the state banking system, the tariff system and the auditing system marked the completion of the construction of the financial system in the Central Soviet Area.