| 晋冀鲁豫抗日根据地正规化基础财政制度的建立 |
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| 引用本文： | 王明前.晋冀鲁豫抗日根据地正规化基础财政制度的建立[J].聊城师范学院学报,2013(6):48-55. |
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| 作者姓名： | 王明前 |
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| 作者单位： | 厦门大学马克思主义学院,福建厦门361005 |
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| 基金项目： | 厦门大学985工程重点学科“马克思主义理论”建设项目资助. |
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| 摘 要： | 晋冀鲁豫抗日根据地基础财政制度的建设始终遵循着正规化的发展方向，并在正规化基础上追求财政行政工作的科学性。边区基础财政制度以预决算制度、会计及金库制度和审计制度作为正规化制度的基础，并通过村级财政的管理实现基层财政的正规化和科学化。
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| 关 键 词： | 晋冀鲁豫抗日根据地（晋冀鲁豫边区） 基础财政制度（预决算制度 会计及金库制度 审计制度） 村级财政 正规化 科学化 |
The Establishment of Normalized Fundamental Financial System of Jin-Ji-Lu-Yu anti-Japanese Based Area |
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| WANG Ming-qian.The Establishment of Normalized Fundamental Financial System of Jin-Ji-Lu-Yu anti-Japanese Based Area[J].Journal of Liaocheng Teachers University,2013(6):48-55. |
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| Authors: | WANG Ming-qian |
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| Institution: | WANG Ming-qian (Maxism Institution, Xiamen University, Xiamen 361005, China) |
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| Abstract: | The construction of fundamental financial system of Jin-Ji-Lu-Yu anti-Japanese based area always followed normalized development direction and sought scientific on the basis of normalization. Border region＇s fundamental financial system was based on budget and final accounts system, accounting and coffers system and audit system and embodied normalized and scientific of grassroot level finance by village-finance administration. |
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| Keywords: | Jin-Ji-Lu-Yu anti-Japanese based area（Jin-Ji-Lu-Yu border region） Fundamental financialsystem（budget and final accounts system accounting and coffers system and audit system） village finance Normalization Scientific |
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