摘要
毛泽东在土地革命战争时期、抗日战争时期、解放战争时期和新中国初期,曾四次提出财政问题。第一问是苏区处于落后地区为什么财政工作却比占据了广大富裕地区的国民党做得好?第二问是如何解决陕甘宁的财政困难?第三问是为什么拥有广大人力资源和粮食丰富产区的国统区反而出现财政经济危机而处于分散贫瘠地区的解放区却能实现人民都有饭吃,有衣穿,有事做?第四问是我们过去干过的,为什么现在不能干呢?通过这些问题,毛泽东对中国共产党领导的财政实践进行了整理和调研,广泛征求意见,逐步加深了对财政与人民、政治、经济辩证关系的认识,形成了中国共产党“以人民为中心”的财政理论体系,实现了对财政基础理论的重构,为后来社会主义财政基本理论建设奠定了基础。这种通过问题意识,将党的理念和研究方法,用于财政实践与理论建设的方法对我们今天进行财政基础理论建设有着重要的意义。
Mao Zedong asked questions related to public finance four times during the period of the Agrarian Revolutionary War,the Anti-Japanese War,the Liberation War and the early years of New China.The first question was why the Soviet Union,which was in a backward area,did better in financial work than the Kuomintang,which occupied a vast and affluent area.The second question was how to solve the financial difficulties of Shaanxi,Gansu and Ningxia.The third question is why the Nationalist Unification Area,with its vast human resources and rich food-producing areas,has a financial economic crisis,while the Liberated Areas,which are scattered and barren,are able to provide food,clothes,jobs for the people?The fourth question is why can't we do what we did in the past?Through these questions,Chairman Mao compiled and researched the financial practices under the leadership of the Chinese Communist Party,consulted widely,and gradually deepened his understanding of the dialectical relationship between finance and the people,politics and economy,and formed the financial theory system of the Chinese Communist Party,which was"people-centered philosophy"and reconstructed the basic theory of finance.It laid the foundation for the construction of the basic theory of socialist finance.This method of applying the Party's philosophy and research methods to the construction of fiscal practice and theory through problem awareness is of great significance to us today in the construction of basic fiscal theory.
作者
史卫
李妮娜
Shi Wei;Li Nina
出处
《财政科学》
CSSCI
2021年第4期21-27,共7页
Fiscal Science
关键词
财政思想
财政基础理论
以人民为中心
Public Finance Thought
Basic Theory of Public Finance
People-centered Philosophy
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